Fund redemption means that investors sell their fund shares and obtain corresponding funds to recover the investment principal and income. For investors, how to calculate the income from fund redemption is a key issue. This paper will introduce in detail how to calculate the income of fund redemption from five aspects.
First, understand the amount of fund redemption.
The amount of fund redemption refers to the amount of funds obtained by investors to redeem fund shares. When calculating the amount of fund redemption, the following factors should be considered:
1. Redemption price of fund shares, that is, the redemption price of each fund.
2. The number of fund shares redeemed.
3. Expenses arising from fund redemption, such as redemption fees and sales service fees.
Second, calculate the income from fund redemption.
The formula for calculating the income of fund redemption is: redemption income = redemption amount-investment principal. Among them, the redemption amount is the amount of funds obtained by fund redemption, and the investment principal refers to the funds spent by investors to purchase funds.
For example, on October 0, 2065,438+08/kloc-0, investors bought 65,438+0,000 funds at the price of 65,438+0 yuan, with a total investment principal of 65,438+0,000 yuan. On 20 19 65438+ 10/day, investors redeemed 500 funds at the price of 1. 2 yuan per fund, and the fund redemption income is as follows:
Redemption income =500 copies × 1.2 yuan/copy-1000 yuan =200 yuan.
Third, consider the fund redemption fee.
The expenses incurred by fund redemption include redemption fee, management fee and custody fee. Redemption fee refers to a certain proportion of fees that investors need to pay when redeeming fund shares, which is generally between one thousandth and one thousandth. Management fees and custody fees are fees charged by fund management companies and custodians for managing and hosting funds.
For example, investors bought 65,438+0,000 funds at the price of 65,438+0 yuan on October 0, 2065,438+08/KLOC-0. On 20 1 9,65438+10,1day, investors redeemed 500 funds at the price of 1.2 yuan per fund, and paid 0.5% redemption fee and 1% management fee and custody fee, so the funds were redeemed.
Redemption income =500 shares×1.2 yuan/share-1000 yuan -500 shares×1.2 yuan/share× (0.5%+1%) =190 yuan.
Fourth, consider dividend reinvestment.
During the operation of the fund, dividends will be distributed to investors according to the investment income of the fund. Investors can choose to reinvest dividends in funds to increase investment income. When investors redeem fund shares, they need to consider the reinvested part of dividends.
For example, on October 0, 2065,438+08/KLOC-0, investors bought a fund of 65,438+0,000 at the price of 65,438+0 yuan, and chose to reinvest the dividend in the fund. On 20 1 965438+1October1day, investors redeemed 500 funds at the price of 1.2 yuan per fund, and paid 0.5% redemption fee and 1% management fee and custody fee. On 2018 * *, the fund distributed 0.5 yuan/dividend, and investors chose to reinvest the dividend in the fund, so the proceeds from the redemption of the fund are as follows:
Redemption income =500 shares × 1.2 yuan/share-1000 yuan -500 shares× (1.2 yuan/share +0.5 yuan/share) × (0.5%+1%) =/kloc-0.
Five, combined with personal income tax to calculate the fund redemption income.
Investors also need to pay personal income tax on the proceeds of fund redemption. The calculation formula of individual income tax is: taxable income = income-deduction-deduction-special additional deduction-basic deduction. Among them, the basic deduction is 5000 yuan.
For example, on October 0, 2065,438+08/KLOC-0, investors bought a fund of 65,438+0,000 at the price of 65,438+0 yuan, and chose to reinvest the dividend in the fund. On 20 1 965438+1October1day, investors redeemed 500 funds at the price of 1.2 yuan per fund, and paid 0.5% redemption fee and 1% management fee and custody fee. On 2018 * *, the fund distributed 0.5 yuan/dividend, and investors chose to reinvest the dividend in the fund. Assuming that the investor's wage income in 20 19 years is 20,000 yuan, the investor's fund redemption income tax is:
Taxable income =(500 × 1.2 yuan/share-1000 yuan -500 ×( 1.2 yuan/share +0.5 yuan/share) × (0.5%+1%)-5,000 yuan =
Individual income tax = 138 yuan× 3% = 4.14 yuan.
Six,
The calculation of fund redemption income needs to consider factors such as redemption amount, investment principal, expenses incurred from fund redemption and dividend reinvestment. Investors also need to combine personal income tax to calculate the fund redemption income. Mastering the calculation method of fund redemption income will help investors to better understand the actual income of fund investment and make more scientific investment decisions.