1. What taxes do investment companies have to pay? 1. The business tax shall be paid at 5% of the service income. 2. Pay VAT according to sales revenue 17%, 6% and 4% (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively). 3. Urban construction tax shall be paid according to the sum of business tax and value-added tax. 4. Education surcharge is paid at 3% of the sum of business tax and value-added tax; 5. Local education surcharge is paid at 2% of the sum of business tax and value-added tax; 6. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter); 7. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter); 8. Property tax shall be paid at 70%* 1.2% of the original value of the own property; 9. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan); 10. Pay enterprise income tax according to taxable income (adjusted profit): within 30,000 yuan (inclusive) 18%, 27% for 30,000 yuan to 65,438+10,000 yuan (inclusive), and 33% for more than 65,438+10,000 yuan (note: 20). Second, the main functions of investment companies Investment companies have realized the following important functions for investors: filing and management. Investment companies regularly issue management reports to record capital distribution, dividends, investment and principal redemption; At the same time, they can reinvest interest and dividend income for investors. Through the concentration of assets, investment companies enable investors to hold a part of many securities. Individual investors can't operate like big investors, but investment companies enable them to achieve this. Expert management Most (but not all) investment companies have full-time securities analysts and securities managers to operate securities in order to obtain the best investment results. The transaction cost is low because investment companies can save a lot of money on brokerage fees and commissions by conducting large transactions.