no. According to the query knowledge network, the spread income of trading funds is exempt from enterprise income tax. Funds raised by issuing funds do not belong to the scope of business tax, and business tax is not levied. Personal income tax will not be levied for the time being before the individual investor resumes the collection of personal income tax on the difference income obtained from the purchase and redemption of fund units. The difference income obtained from the purchase and redemption of fund units by enterprise investors shall be incorporated into the taxable income of the enterprise and enterprise income tax shall be levied.