| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
| (No. 19 [2018]) | | （2018年第19号） |
| Announcement on Issues concerning the Administration of the Value-Added Tax on the Bonded Futures Delivery Services for Iron Ore of the Dalian Commodity Exchange | | 关于大连商品交易所铁矿石期货保税交割业务增值税管理问题的公告 |
In accordance with the Notice of the Ministry of Finance and the State Administration of Taxation on the Value-Added Tax Policies for the Bonded Futures Delivery Services for Crude Oil and Iron Ores | | 根据《财政部 国家税务总局关于原油和铁矿石期货保税交割业务增值税政策的通知》（财税〔2015〕35号），大连商品交易所开展的铁矿石期货保税交割业务暂免征收增值税。现将有关增值税管理问题公告如下： |
| I. The “bonded futures delivery services for iron ore as provided by the DCE (hereinafter referred to as the “bonded futures delivery services for iron ore”)” means the physical futures delivery services for iron ore carried out by domestic institutions and overseas institutions participating in the bonded futures delivery services for iron ore through the DCE, with iron ore cargo under bonded supervision within the areas or places under special customs supervision as the subject matter of physical futures delivery. | | 一、大连商品交易所开展的铁矿石期货保税交割业务（以下简称“铁矿石期货保税交割业务”）是指参与铁矿石期货保税交割业务的境内机构、境外机构，通过大连商品交易所，以海关特殊监管区域或场所内处于保税监管状态的铁矿石货物为期货实物交割标的物，开展的铁矿石期货实物交割业务。 |
II. Domestic institutions include the member entities of the DCE (including futures company members and non-futures company members), and domestic clients that provide bonded futures delivery services for iron ore conducted in the DCE through member entities.
．．．．．． | | 二、境内机构包括大连商品交易所的会员单位（含期货公司会员和非期货公司会员），以及通过会员单位在大连商品交易所开展铁矿石期货保税交割业务的境内客户；
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