Current location - Trademark Inquiry Complete Network - Tian Tian Fund - Enterprises should pay income tax on the income from purchasing funds.
Enterprises should pay income tax on the income from purchasing funds.
Enterprises to buy funds, there are two kinds of behavior:

Redemption, gain income. This income is subject to enterprise income tax. The 2008 Finance and Taxation 1 document you quoted is that the "fund" is exempt from enterprise income tax, not the enterprise as the investor.

Dividend, get cash dividends. This part of the dividend does not need to pay enterprise income tax. Therefore, many institutional investors prefer dividends.