鉴于期货交易支付货款的特殊性，现将增值税一般纳税人通过期货交易购进货物的进项税额抵扣问题明确如下：对增值税一般纳税人在商品交易所通过期货交易购进货物，其通过商品交易所转付货款可视同向销货单位支付货款，对其取得的合法增值税专用发票允许抵扣。□国家税务总局关 In view of the particularity of the payment for the futures transaction, the issue of the deduction of the input tax on goods purchased by the general taxpayers of value added tax through futures trading is as follows: For general taxpayers of value added tax, they purchase goods through futures trading on the commodity exchange, Commodity exchanges to pay the purchase price can be seen as the same unit to pay the purchase price, the legitimate VAT invoices allowed to allow deductions. □ State Administration of Taxation