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| Notice of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Value-Added Tax on Asset Management Products | | 财政部、税务总局关于资管产品增值税有关问题的通知 |
| (No. 56 [2017] of the Ministry of Finance) | | （财税〔2017〕56号） |
| The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Finance Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局： |
| You are hereby notified of the issues concerning the value-added tax (“VAT”) on asset management products as follows: | | 现将资管产品增值税有关问题通知如下： |
| I. The VAT taxable activities carried out by the managers of the asset management products (hereinafter referred to as the “managers”) during the operation of the asset management products (hereinafter referred to as the “operation of asset management products”) shall be subject to VAT at the levy rate of 3% for the time being through the simple tax computation method. | | 一、资管产品管理人（以下称管理人）运营资管产品过程中发生的增值税应税行为（以下称资管产品运营业务），暂适用简易计税方法，按照3%的征收率缴纳增值税。 |
| The managers of asset management products include banks, trust companies, public fund management companies and their subsidiaries, securities companies and their subsidiaries, futures companies and their subsidiaries, private equity fund managers, insurance asset management companies, professional insurance asset management institutions, and pension insurance companies. | | 资管产品管理人，包括银行、信托公司、公募基金管理公司及其子公司、证券公司及其子公司、期货公司及其子公司、私募基金管理人、保险资产管理公司、专业保险资产管理机构、养老保险公司。 |
Asset management products include the banks' wealth management products, fund trusts (including collective fund trusts and single fund trusts), property right trusts, publicly offered securities investment funds, asset management plans for specific clients, collective asset management plans, directional asset management plans, private equity investment funds, debt investment plans, equity investment plans, plans for investments that integrate equities with debts, asset-backed plans, insurance asset portfolio management products, and pension security management products.
．．．．．． | | 资管产品，包括银行理财产品、资金信托（包括集合资金信托、单一资金信托）、财产权信托、公开募集证券投资基金、特定客户资产管理计划、集合资产管理计划、定向资产管理计划、私募投资基金、债权投资计划、股权投资计划、股债结合型投资计划、资产支持计划、组合类保险资产管理产品、养老保障管理产品。
．．．．．． |
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