Fund transactions are not subject to stamp duty, and both unit investors and individual investors are exempt from stamp duty. Generally, only the corresponding commission is charged, and open-end funds charge management fees.

According to the regulations, individual income tax will not be levied on the difference income obtained by individual investors from purchasing and redeeming fund shares until the individual income tax is resumed; The difference income obtained from the purchase and redemption of fund shares by enterprise investors shall be incorporated into the taxable income of enterprises, and enterprise income tax shall be levied.