Caishui [2065438+07] No.56 Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Concerning Value-added Tax on Asset Management Products.

1. For the taxable activities of value-added tax (hereinafter referred to as asset management product business) occurring in the process of asset management product management (hereinafter referred to as the manager), the simple tax calculation method is applied temporarily, and the value-added tax is paid at the rate of 3%.

Asset management product managers include banks, trust companies, Public Offering of Fund management companies and their subsidiaries, securities companies and their subsidiaries, futures companies and their subsidiaries, private fund managers, insurance asset management companies, professional insurance asset management institutions and endowment insurance companies.

Asset management products, including bank wealth management products, fund trusts (including collective fund trusts and single fund trusts), property rights trusts, publicly offered securities investment funds, specific customer asset management plans, collective asset management plans, directional asset management plans, private investment funds, debt investment plans, equity investment plans, stock-debt combined investment plans, asset support plans, portfolio insurance asset management products and old-age security management products.

Other asset management product managers and asset management products specified by the Ministry of Finance and State Taxation Administration of The People's Republic of China.