Based on realized profit or loss, if it is negative compared to the beginning of the year, no tax is due. If +, you pay tax.
Based on realized profit or loss, if it is negative compared to the beginning of the year, no tax is due. If +, you pay tax. Even if the profit is +100 billion due to unrealized profit or loss, no tax is paid. I have a vague sense of it.
The excerpt is quoted from a public Telegram channel, which owns its text.