Buying a fund generally refers to a kind of investment and financial management method that people with idle funds can choose, and use their temporarily unused money to buy a fund for investment, so as to achieve the purpose of maintaining and increasing value and winning income. In the process of fund sales and operation, some expenses will occur, which will be borne by fund investors and used to pay for the services provided by fund managers, fund custodians, sales agencies and registration agencies.

Under normal circumstances, fund investors will be involved in three taxes: 1. Income tax. Dividends and capital gains collected from investors. 2. Taxes to be paid when the transaction tax fund is traded. 3. Stamp duty. Taxes payable on related documents in the transaction.

China has not levied income tax on individual investors' fund dividends and capital gains, and the investment income obtained by institutional investors should be incorporated into the taxable income of enterprises and levied enterprise income tax. The investment object of this fund is the securities market. The fund manager has paid various tax rates stipulated by the stock exchange when investing, and investors do not need to pay transaction tax when purchasing and redeeming open-end funds. For investors to buy and sell funds, stamp duty is temporarily exempted.

The process of investors buying fund shares during the raising period of open-end funds and before the establishment of funds is called subscription. Investors who subscribe for this fund shall fill in the subscription application form at the fund sales point and pay the subscription fee. The registration authority shall go through the relevant formalities and confirm the subscription. After the establishment of open-end funds, the process of investors applying to fund management companies for purchasing fund shares through sales agencies is called subscription.