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为明确一些在实际执行中容易产生适用税种混淆的货物和业务,国家税务总局国税发[1993]154号通知规定,对货物期货（包括商品期货、贵金属期货）应当征收增值税。
In order to clarify some goods and businesses that are liable to be confused by applicable taxes in actual implementation, the Notice of State Administration of Taxation Guo Shui Fa [1993] No. 154 stipulates that value added tax should be levied on commodity futures (including commodity futures and precious metal futures).