Buy:
Debit: transactional financial assets-cost 565,438+million.
Loan: Bank deposit is 565,438+10,000 yuan.
Dividend:
Debit: Bank deposit 2.04 million = 565438+ million *40%
Loan: The investment income is 2.04 million yuan (excluding tax).
Confirmed loss (decrease in net value after dividend):
Debit: Gain and loss from changes in fair value is 2.04 million.
Loans: tradable financial assets-changes in fair value of 2.04 million.
Redemption:
Debit: the bank deposit is 3,043,700 yuan.
Investment income (subscription and redemption fee) 1.63 million =1000+3.06 million *0.5%.
Transactional financial assets-changes in fair value of 2.04 million
Loan: tradable financial assets-cost 565,438+million.
Borrow: the investment income is 2.04 million yuan (the loss is directly deducted from the operating profit).
Loans: gains and losses from changes in fair value: 2.04 million.
Summary: It takes about 5-7 days to buy and sell funds. Before buying, the stock position is very low, so the fluctuation of stock price has little effect on the net value of the fund. The dividend income basically offsets the loss of the fund, and the fund can basically preserve its value. Take the operating profit of 565,438+10,000 as an example, and pay the enterprise income tax of 565,438+10,000 * 25% = 1.275 million before operation; Through the above operations, dividends are exempt from corporate income tax (tax-free filing is required on the tax website before quarterly and annual reports), and the operating profit of fund losses is normally deducted, thus reducing the taxable income (-2.04 million), and only paying corporate income tax (5,654.38+0.04 million-2.04 million) * 25% = 765,000, reducing tax outflow by 5,654.38+0 million. Of course, the fees of the above investment funds should be calculated according to the rate table of the fund company. Generally, the larger the scale, the lower the rate, and the better the tax saving effect (for example, the subscription fee for investing in Huatai Bairui Shi Sheng China Mixed Fund is 1%, and the subscription fee for more than 5 million yuan is 1000 yuan/pen). At the same time, the dividend ratio will also affect the tax saving effect. The higher the dividend ratio, the better the tax saving effect.