Pay personal income tax. The taxes to be paid by private equity funds are: 1, stamp duty, mainly the business tax to be paid for opening paid-in capital accounts. 2. Deed tax. When signing an investment contract with the investee, you need to pay the deed tax accordingly. 3. Withholding and paying personal income tax and enterprise income tax. Because it is a partnership, the fund itself does not have to pay corporate income tax. Limited partners are often composed of natural persons and corporate legal persons, and funds often need to withhold and pay the corresponding personal income tax and corporate income tax.