Civil aviation fund tax refers to various taxes paid by relevant parties to the state during the operation of the fund. Since fund companies are only a collection of investors' assets and exist in the name of enterprise legal persons, if corporate income tax is levied on both fund companies and investors of fund companies, it will inevitably lead to repeated taxation. Therefore, most countries implement the tax exemption policy for fund companies, and only tax investors, who should pay income tax after obtaining the income from fund distribution.

Content of fund tax

As an enterprise, a fund management company shall pay taxes on its operating income according to law. Since the trust property belongs to the investor and the fund manager is the trustee, the income generated from the use of the trust property shall be distributed according to the investor's investment proportion after deducting the expenses. The tax payment methods of fund investors in different countries are not uniform, some are remitted by fund management companies, and some are paid by investors themselves.

Taxes and tax rates are not exactly the same. Under normal circumstances, fund investors have to pay the following two taxes, income tax. Dividends, interest and dividend income distributed by investors are generally subject to personal income tax. Stamp duty on transactions. When investing in stock funds and bond funds or when investors transfer fund securities, they generally have to pay transaction stamp duty.

At present, in China, the government exempts investors from trading stamp duty on fund securities. These are all taxes that need to be paid at ordinary times. In order to encourage the development of investment funds, some countries and regions exempt funds from taxes. Offshore funds, in particular, are usually registered in areas called tax havens.