Pay personal income tax. The taxes to be paid by private equity funds are: 1, stamp duty, mainly the business tax to be paid for opening paid-in capital accounts. 2. Deed tax. When signing an investment contract with the investee, you need to pay the deed tax accordingly. 3. Withholding and paying personal income tax and enterprise income tax. Because it is a partnership, the fund itself does not have to pay corporate income tax. Limited partners are often composed of natural persons and corporate legal persons, and funds often need to withhold and pay the corresponding personal income tax and corporate income tax.

Legal objectivity:

Interim Measures for the Supervision and Administration of Private Investment Funds Article 2 The term private investment funds as mentioned in these Measures (hereinafter referred to as private investment funds) refers to the investment funds raised from investors through private placement within the territory of People's Republic of China (PRC). The investment of private equity fund property includes buying and selling stocks, equity, bonds, futures, options, fund shares and other investment targets agreed in investment contracts. These Measures shall apply to the registration, fund raising and investment operation of companies or partnerships established for the purpose of investing in private equity funds and assets managed by fund managers or general partners. These Measures shall apply to securities companies, fund management companies, futures companies and their subsidiaries engaged in private equity fund business. Where other laws and regulations and the relevant provisions of China Securities Regulatory Commission (hereinafter referred to as China Securities Regulatory Commission) provide otherwise for the above-mentioned institutions to engage in private equity fund business, such provisions shall apply.