For the value-added income from fund sales: the income from the sale of unexpired funds shall be subject to value-added tax according to the "transfer of financial goods"; However, if the funds purchased by the enterprise are held until maturity, it is not a transfer of financial goods, and there is no need to pay VAT according to the "transfer of financial goods". The difference income obtained from the purchase and redemption of fund shares by enterprise investors shall be incorporated into the taxable income of enterprises to pay enterprise income tax.
For the dividend income of the fund, the non-principal income obtained by the enterprise during the holding period (including maturity) is not interest or interest income, and VAT is not paid. The income obtained by investors from the distribution of securities investment funds shall not be subject to enterprise income tax for the time being.
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