Investment Fund Management Co., Ltd. pays the following taxes: stamp duty; Deed tax; Withholding and paying personal income tax and enterprise income tax. Stamp duty is mainly the business tax that needs to be paid to open a paid-in capital account; The deed tax shall be paid when signing an investment contract with the investee; Limited partners are often composed of natural persons and corporate legal persons, and funds often need to be withheld and remitted corresponding personal income tax and corporate income tax.

legal ground

Article 1 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty

Units and individuals that sign the books listed in these Regulations and collect vouchers within the territory of People's Republic of China (PRC) are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.

Article 1 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax

Units and individuals that transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.