According to the current law, tax avoidance is impossible. However, at the national level, there is a legislative intention to postpone the tax of these investors (delay, not directly reduce)

1. If you buy a Public Offering of Fund at a price of100000 yuan, and the Public Offering of Fund pays a dividend of 30% after the purchase, the enterprise will get a dividend of 3 million yuan (cash dividend must be chosen), because the dividend of the fund is to reduce the net value of the fund, and its total assets have not changed for the customers, only part of the fund assets will be returned in cash first. At this time, in the case that the total assets have not increased and the enterprise income tax base has not increased, the amount obtained from this dividend is exempt from enterprise income tax. Therefore, when declaring enterprise income tax, it is necessary to list the cash obtained from this dividend separately and subtract it from the base of enterprise income tax, so as to achieve the purpose of tax avoidance.

2. Generally speaking, dividends in Public Offering of Fund can be avoided, while private equity funds can't; However, some Public Offering of Fund have been punished by the regulatory authorities for illegal promotion of public offering of dividends and tax avoidance. 1. According to the preferential policies for encouraging the development of securities investment funds in the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Certain Preferential Policies for Enterprise Income Tax, the income obtained by investors from the distribution of securities investment funds will not be levied income tax for the time being. 2. If an investor purchases a fund, the difference between the subscription and redemption income shall be declared and paid enterprise income tax according to law. 3. Enterprises must pay attention to different investment returns and enjoy different enterprise income tax policies when filing tax returns.

Three, Public Offering of Fund, financial vocabulary, as opposed to "private funds". A fund that publicly issues beneficiary certificates to socially unspecified investors. In our country, it takes the form of contract organization. Under the supervision of the competent government departments, there are industry norms such as information disclosure, profit distribution and business restrictions. According to this data, the number of subscribers of all new funds since 20 1 1 is not as good as that of a single fund issued in 2007.