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Reflections on the income tax of individual investor fund transactions
The income tax statement is as follows:

1. The income obtained by the Fund from the securities market, including the price difference income from buying and selling stocks and bonds, dividend income from stocks, interest income from bonds and other income, will not be collected for the time being.

2. Individual income tax will not be levied on the difference income obtained by individual investors from buying and selling fund shares until the personal income tax on the difference income from buying and selling stocks is resumed; The difference income obtained by enterprise investors from buying and selling fund shares shall be incorporated into the taxable income of enterprises and subject to enterprise income tax.

3. For the dividends, bonus income and interest income of corporate bonds obtained by investors from fund distribution, listed companies and bond issuing enterprises withhold and remit 20% of personal income tax when distributing dividends, bonuses and interest to the fund, while the fund does not withhold and remit personal income tax when distributing dividends, bonuses and interest to individual investors.

4. Income tax will not be levied on the debt interest, savings deposit interest and stock price difference income obtained by investors from the allocation of funds for the time being, until the debt interest income, personal savings deposit interest income and stock price difference income are resumed.