The income of companies is mainly capital income.
Mainly income tax. In addition to income tax, private equity investment enterprises also need to pay business tax, urban construction tax and education surcharge for their management and consulting services, and pay certain stamp duty.
For the tax on the investor level of private equity funds, the income of individual investors in China from corporate funds,
According to Articles 2 and 3 of the Individual Income Tax Law
The clause stipulates that the personal income tax rate is 20%. For institutional investors of corporate funds, the income tax rate is treated differently: if the income tax rate of institutional investors is lower than or equal to the fund tax rate, there is no need to pay taxes; If the institutional investor tax rate is higher than the fund tax rate, it is necessary to pay back the income tax.