stamp duty is not charged for trading funds, but only the corresponding commission. In the case of open-end funds, a series of fees such as management fees are also charged, but stamp duty is definitely exempted, no matter whether it is a unit or an individual investor.

notice of State Taxation Administration of The People's Republic of China of the Ministry of finance on tax issues related to open-end securities investment funds (caishui [22] No.128)

item 2 of article 2 stipulates: "individual income tax will not be levied on the difference income obtained by individual investors in purchasing and redeeming fund units until individual income tax is resumed on the difference income from individual stock trading; The difference income obtained from the purchase and redemption of fund units by enterprise investors shall be incorporated into the taxable income of enterprises and corporate income tax shall be levied. "

Extended information:

The following vouchers can be exempted from stamp duty:

(1) Copies and transcripts of vouchers that have paid stamp duty, except those deemed as original users;

(2) the documents set up by the property owner to give the property to the government, social welfare units and schools that support the elderly and disabled;

(3) The purchase contract of agricultural and sideline products concluded by the purchasing department designated by the state and the villagers' committee and individual farmers;

(4) interest-free and discount loan contract;

(5) contracts signed by foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;

(6) the property right transfer document signed by the enterprise due to the restructuring;

(7) contracts for the purchase and sale of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members;

(8) Lease contracts signed by individuals for renting or renting houses, certificates related to low-rent housing and affordable housing management units, and certificates related to low-rent housing tenants and affordable housing purchasers.

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