Generally speaking, the taxes involved in securities investment funds mainly include: business tax, urban maintenance and construction tax, enterprise income tax, personal income tax, property tax, vehicle and vessel use tax, stamp duty, urban land use tax, fixed assets investment direction adjustment tax, land value-added tax, education surcharge tax, etc. Among them, taxes involving institutional investors include business tax, stamp duty and income tax, while taxes involving individual fund investors include personal income tax and stamp duty. Other taxes mainly involve fund management companies, fund custody companies and fund underwriting companies. The taxes and fees payable by institutional investors of securities investment funds are: the taxes and fees payable by individual investors of securities investment funds are: (1) stamp duty: temporary exemption. (2) Income tax: the difference income obtained by individual investors from buying and selling fund shares is temporarily exempted until the personal income tax is resumed on the difference income from individual buying and selling stocks; Individual income tax shall be exempted for dividends, dividend income and corporate bond interest income obtained by individual investors from fund distribution. Income tax will be levied only after the debt interest income, personal savings deposit interest income and stock price difference income of individual investors are resumed; Individual income tax shall be levied on individual investors for the differential income of corporate bonds obtained from fund distribution, and the tax shall be withheld and remitted by the fund according to law.