The income tax rate of investment companies refers to the applicable tax rate when the investment companies file corporate income tax returns at the end of the period, or the applicable tax rate when the investment companies entrust companies to file and pay individual income tax by withholding income.

Among them, the corporate income tax rate of investment companies is usually 25% and 20%, and it is decided whether to reduce it according to the nature of the enterprise and the scope of the industry. When an individual of an investment company obtains accidental income, it shall be levied at the proportional tax rate of 20%; Income from wages and salaries earned by individuals shall be taxed at the rates of 3%, 65, 438+00%, 20%, 25%, 30%, 35% and 45% respectively according to the Individual Income Tax Law of People's Republic of China (PRC).