财税〔2017〕56号各省、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:现将资管产品增值税有关问题通知如下: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。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。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 Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, the State Administration of Taxation, local tax bureaus, and the Finance Bureau of the Xinjiang Production and Construction Corps: We hereby notify you of the relevant issues concerning the value-added tax on assets under management as follows: The VAT management (hereinafter referred to as the manager) of the asset management business (hereinafter referred to as the manager) conducts VAT taxable activities (hereinafter referred to as the asset management business) during the process of operating the asset management business, temporarily applying the simple tax calculation method and paying VAT at the rate of 3% . Asset management product managers, including 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 agencies , Pension insurance company. Asset management products include bank wealth management products, capital trusts (including collective funds trusts, single trust funds), property trusts, publicly raised securities investment funds, specific clients