The taxes paid by private equity companies include:

1, stamp duty

Mainly the business tax that needs to be paid when opening a paid-in capital account.

2. Deed tax

When signing an investment contract with the investee, you need to pay the deed tax accordingly.

3. Withholding and remitting individual income tax and enterprise income tax

Because it is a partnership, the fund itself does not have to pay enterprise income tax, but the limited partners are often composed of natural persons and enterprise legal persons, and the fund often needs to withhold and pay the corresponding personal income tax and enterprise income tax.

Taxation at the level of private equity funds;

1. For enterprise funds, the income obtained by the fund from the invested enterprise has different tax rates because of its different nature.

2. According to Article 26 of China's Enterprise Income Tax Law, private equity investment institutions do not need to pay enterprise income tax on dividends, bonuses and other equity investments obtained from the invested enterprises.

3. The income from the transfer of equity when the private equity fund withdraws shall be incorporated into the taxable income of the fund and paid with enterprise income tax.

Extended information: preferential tax policies for private equity companies;

1. The newly established private equity fund will be given a one-time fund reward according to its registered capital scale.

2. Equity investment fund management enterprises need to purchase new public housing due to business development. , give housing subsidies. At the same time, deed tax and property tax are exempted for three years.

3. Clearly levy 20% personal income tax on individuals, identify private equity investment funds as financial innovation institutions, and enjoy relevant tax benefits, including personal income tax refund for senior executives and subsidies for office buildings.

For the general partners of a partnership equity fund, business tax is not levied for participating in profit distribution and equity transfer by investing in intangible assets and real estate. For qualified private equity investment funds of enterprises, they are entitled to tax concessions of two exemptions and three reductions.

4. Encourage local commercial banks to carry out equity investment fund custody business and M&A loan business, and support them to invest in equity funds by trust according to laws and regulations.

People's Daily Online-the State Council Tune: Improve the tax policy of venture capital funds. Hold on!

People's Network-China Fund Industry Association will actively promote the solution of tax problems in the private equity industry.

Baidu encyclopedia-private fund company

Baidu Encyclopedia-Enterprise Income Tax Law