I. Consolidated industrial and commercial tax is levied at a 5 percent rate on interest incomes from foreign-exchange loan business by calculating the balance after subtracting interest expenditure.
外汇贷款业务的利息收入，按减去利息支出后的差额计算征收工商统一税，税率为5%。
Business turnover for transactions of foreign exchange, negotiable securities or futures conducted by non-financial organizations or individuals is free from business tax.
非金融机构和个人买卖外汇、有价证券或期货，不征收营业税。
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