First, the value-added tax rate of private investment funds.

Private equity investment fund enterprises, whose main business belongs to the financial industry, have a VAT rate of 6%. Its business consulting and enterprise consulting management should belong to the service consulting of notarization service in service industry, and the VAT rate is still 6%.

Two. Income tax rate of private investment funds

Due to the different organizational structure of private investment funds, the tax problems of stock funds are also different. The income obtained by the joint-stock cooperative private equity investment fund in the stock exchange or stock exchange center shall be taxed according to the provisions of the enterprise income tax law, and the enterprise income tax shall be calculated and paid according to the income from the transfer of property and interest expenses, and the collection rate shall be 25%.

Three. Preferential tax policies for private investment funds: current policies

1. Article 26 of the Enterprise Income Tax Law stipulates that the following income of the company is non-taxable income:

(1) Debt interest income;

(2) Dividend distribution, income and other equity investment profits among eligible resident enterprises.

Article 82 of the Regulations for the Implementation of the Enterprise Income Tax Law requires that the debt interest income mentioned in Item (1) of Article 26 of the Company's Enterprise Income Tax Law refers to the interest expenditure obtained by the company from holding the national debt sold by the administrative organ of the State Council General Office.

Article 83 requires that the dividend distribution, income and other equity investment profits among eligible resident enterprises mentioned in Item (2) of Article 26 of the Corporate Income Tax Law of the Company refer to the long-term investment made by foreign direct investment of resident enterprises in other resident enterprises. Dividend distribution, income and other equity investment profits mentioned in Item (2) and Item (3) of Article 26 of the Enterprise Income Tax Law of the Company do not include the long-term investment obtained by continuously holding shares publicly issued and sold by resident enterprises for less than 65,438+02 months.

Private equity investors and fund customers are both difficult problems involving taxation. The collection rate of private investment funds has different norms according to different project investments. Similar to individual tax, private investment funds also have a threshold for tax payment, and different collection rate specifications will be formulated according to the scale of private investment funds.