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:

Article 12 of the Measures for the Administration of the Raising Behavior of Private Investment Funds stipulates that the raising institution or the responsible party agreed in the relevant contract shall open a special account for the raising and settlement funds of private equity funds, which shall be used to uniformly collect the raising and settlement funds of private equity funds, distribute the income to investors, pay the redemption money, and distribute the remaining fund property after fund liquidation to ensure the return of funds. Fund income distribution refers to the distribution of fund net income to fund holders in proportion to the number of fund holders.