According to State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC), about open-end securities investment fund? Notice on Tax Issues (Caishui [2002] 128No.)
(1), right? Investors' subscription and redemption funds? What's the price difference for the unit? The one on the right? What's the difference between buying and selling stocks? Didn't restore the collection? Before income tax, don't levy one for the time being? Income tax;
2. Base? Get dividends and bonus income from stocks? Interest on bonds? What's the interest on the savings account? , by listed companies, hair? Bond companies and silver? Pay the above income to the base? Withholding and paying 20% at that time? Income tax; For investors (including a? And institutional investors) from the base? What are the gains from the distribution? Don't sign one for the time being? Income tax and enterprise income tax.
Private equity? Dividend exemption
1, according to State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC), on enterprise income tax if? Notice of preferential policies (Caishui [2008] 1No.)? The provisions of article, securities investment funds? Securities market income? , including stock trading, bond spreads? Equity dividends and dividend income? What's the interest on the bond? There are other incomes? No enterprise income tax will be levied temporarily.
2. For investors from securities investment funds? What are the gains from the distribution? No enterprise income tax will be levied temporarily. Bond investment fund? Management? Lucky? Base? What's the difference between buying and selling tickets and bonds? No enterprise income tax will be levied temporarily.
Private equity? Dividend condition
1, private placement? Earn profits after selling profitable stocks;
2. base? When did the income make up for the first time? After the annual loss, can you still enter? Income distribution in the current year;
3. base? Per capita base after income distribution? Net share value cannot be lower than? Value;
4. If the base? If there is a net loss in the investment year, then don't advance it? Base? Income distribution.
Investors in the base? What are the gains from the distribution? Do I have to pay taxes? When investing, you should be able to understand the specific situation of individual tax payment, and the tax paid should be paid reasonably according to law.