First, private equity companies pay taxes, including
1. Stamp duty is mainly the business tax to be paid when opening a paid-in capital account.
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 corporate income tax: As a partnership, the fund itself does not have to pay corporate income tax, but the limited partners are often composed of natural persons and corporate legal persons, and the fund often needs to withhold and pay the corresponding personal income tax and corporate income tax.
Second, the tax level of private equity.
1. For enterprise funds, the income obtained by the fund from the invested enterprise has different tax rates because of its different nature.
2. Equity investments such as dividends and bonuses obtained by private equity investment institutions from the invested enterprises are not subject to enterprise income tax according to Article 26 of China's Enterprise Income Tax Law;
3. The income from the transfer of equity when the private equity fund withdraws shall be incorporated into the taxable income of the fund and paid with enterprise income tax.
Three. Preferential tax policies for private equity fund companies
1. The newly established private equity fund will be given a one-time fund reward according to its registered capital scale.
2. Equity investment fund management enterprises need to purchase new public housing due to business development. , give housing subsidies. At the same time, deed tax and property tax are exempted for three years.
3. Clearly levy 20% personal income tax on individuals, identify private equity investment funds as financial innovation institutions, and enjoy relevant fiscal and tax incentives, including personal income tax refund for executives and subsidies for office buildings. For the general partners of the partnership equity fund, they participate in profit distribution and equity transfer with intangible assets and real estate investment, and no business tax is levied. For qualified private equity investment funds of enterprises, they are entitled to tax concessions of two exemptions and three reductions.
4. Encourage local commercial banks to carry out equity investment fund custody business and M&A loan business, and support them to invest in equity funds by trust according to laws and regulations.
The above is my summary of how private equity companies pay taxes. Different types of enterprises in China pay different taxes. Private equity funds generally include stamp duty, deed tax and so on. Regarding the content of tax payment, you can consult the local tax authorities in detail. Paying taxes according to law can guarantee China's public infrastructure. Therefore, as an enterprise, we should actively pay taxes, and don't be greedy for petty gains, break the law and affect the operation of our own enterprises.