1, the tax payment of limited partnership enterprises is divided first and then paid, which is the same as that of general enterprises;

2. The statements of limited partnership funds belong to enterprises, because limited enterprises are not financial companies.

Item 2 of Article 2 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Issues Concerning Open-end Securities Investment Funds (Caishui [2002] 128) stipulates: "Individual income tax will not be levied on the difference income obtained by individual investors from purchasing and redeeming fund shares for the time being until the individual income tax is resumed on the difference income from buying and selling stocks; The difference income obtained from the purchase and redemption of fund shares by enterprise investors shall be incorporated into the taxable income of enterprises and corporate income tax shall be levied. "

note:

Income obtained by individuals from purchasing funds is not taxed.

The following circumstances belong to the scope of temporary non-taxation:

Individual income tax and enterprise income tax will not be levied on the income obtained by investors (including individuals and investment institutions) from fund distribution for the time being.

Business tax is not levied on the difference income from the purchase and redemption of fund shares by individuals and non-financial institutions.

Stamp duty will not be levied on individual trading funds for the time being.

Personal income tax will not be levied on the difference income obtained by individual investors from buying and selling funds until the personal income tax on the difference income from buying and selling stocks is resumed.