根据国家税务总局｛增值税若干具体问题的规定》，“货物期货应当征收增值税。”现将对货物朝货征收增值税的具体办法规定如下：一、货物期货交易增值税的纳税环节为期货的实物交割环节。二、货物期货交易增值的计税依据为交割时的不含税价格（不含增值税的实际成交额入不含税? According to the State Administration of Taxation {on Certain Issues Concerning Value-Added Tax, the “value-added tax on goods and futures shall be levied.” The specific measures for levying value-added tax on goods for goods are as follows: I. The tax payment for value-added tax on goods and futures transactions is futures The physical delivery link. Second, the value added tax on the basis of the goods for the delivery of tax-free prices (excluding the actual turnover of value added tax does not include tax?