The contents of fund tax include: the tax of fund as the operating entity, the tax of fund manager as the operating entity, the tax of fund custodian as the operating entity, and the tax of investors buying and selling funds.

Under normal circumstances, fund investors have to pay the following two taxes, that is, dividends, interest and dividend income distributed by investors have to pay personal income tax; When investing in stock funds and bond funds, transfer occurs or investors need to pay transaction stamp duty when transferring fund securities. Countries and regions implement fund tax to encourage the development of investment funds, and funds are tax-free. Offshore funds, in particular, are usually registered in areas known as tax havens.