Is investment income tax payable?

No, you don't. According to the Enterprise Income Tax Law of the People's Republic of China:

Article 26 The following income of an enterprise shall be tax-exempt:

1) Interest income from treasury bonds;

2) Equity investment income such as dividends and bonuses between qualified resident enterprises;

3) A non-resident enterprise that has established an institution or place in China obtains dividends, bonuses and other equity investment income from the resident enterprise that is actually connected with the institution or place;

4) Income from eligible non-profit organizations.

If a resident enterprise invests in other resident enterprises in China, excluding the dividends and bonuses obtained from the investee for less than 12 consecutive months, it is tax-exempt income and is not subject to enterprise income tax.

Article 17 of the Provisional Regulations of the Enterprise Income Tax Law stipulates that the term "dividends, bonuses and other equity investment income" as mentioned in Article 6, Item (4) of the Enterprise Income Tax Law refers to the income obtained by an enterprise from the investee due to equity investment.

Dividends, bonuses and other equity investment income, unless otherwise stipulated by the competent financial and tax authorities, shall be recognized according to the date on which the investee makes the profit distribution decision.

Item 4 of the Notice of the State Administration of Taxation on Several Tax Issues Concerning the Implementation of the Enterprise Income Tax Law (Guo Shui Han 2010 No. 79) stipulates that the realization of income from dividends, bonuses and other equity investment income shall be determined by the date on which the shareholders' meeting or the general meeting of shareholders of the invested enterprise makes a decision on profit distribution or share transfer.

According to the above-mentioned provisions, the time for recognizing equity income such as dividends and bonuses in the Enterprise Income Tax Law is the date on which the shareholders' meeting or general meeting of shareholders of the invested enterprise makes a decision on profit distribution or share transfer, which is different from the accounting provisions on the recognition of investment income according to the equity method.

For dividends and bonus income obtained by resident enterprises, after the investment income is recognized in accordance with the time stipulated in the tax law, the enterprise income tax treatment is detailed in the following provisions:

Article 26 of the Enterprise Income Tax Law stipulates that the following income of an enterprise is tax-exempt income:

2) Equity investment income such as dividends and bonuses between qualified resident enterprises;

Article 83 of the Provisional Regulations of the Enterprise Income Tax Law stipulates that the term "dividends, bonuses and other equity investment income between qualified resident enterprises" as mentioned in Article 26 (2) of the Enterprise Income Tax Law refers to the investment income obtained by resident enterprises from direct investment in other resident enterprises. The term "dividends, bonuses and other equity investment income" mentioned in Items (2) and (3) of Article 26 of the Enterprise Income Tax Law does not include the investment income obtained from the public offering and listing of resident enterprises for less than 12 months.

According to the above provisions, if a resident enterprise invests in other resident enterprises in China, excluding the dividends and bonuses obtained from the investee for less than 12 consecutive months, it is tax-exempt income and is not subject to enterprise income tax.

Investment income is subject to enterprise income tax, but dividends, bonuses and other equity investment income are exempt from tax in accordance with the conditions stipulated in the tax law and do not need to pay income tax. Tax-exempt income: Interest income from treasury bonds is tax-exempt.

Dividends, bonuses and other equity investment income are exempt from tax in accordance with the conditions stipulated in the tax law. Dividends, bonuses and other equity investment income between qualified resident enterprises are exempt from tax;

Non-resident enterprises that have established institutions or places in China are exempt from tax on dividends, bonuses and other equity investment income that are actually related to the institutions or venues obtained by the resident enterprises.

The investment income of an enterprise is subject to corporate income tax. Whether the investment income of long-term equity investment is exempt from enterprise income tax, from the perspective of taxation, equity investment income mainly includes two categories: one is dividend income, and the other is equity transfer income, which is analyzed from the following aspects:

1. The equity investment of legal persons is changed to include capital income, and resident enterprises: the tax difference that was previously paid is now eligible for tax exemption.

Article 26 of the Enterprise Income Tax Law: The tax difference that was previously paid is now eligible for tax exemption. Dividends and bonus income between qualified resident enterprises, and dividends and bonus income obtained by non-resident enterprises that have established institutions or places within the territory of China from resident enterprises that are actually connected with such institutions or venues, are tax-exempt income and are not included in the taxable income of enterprises.

The term "dividends, bonuses and other equity investment income between eligible resident enterprises" as mentioned in Item (2) of Article 26 of the Enterprise Income Tax Law refers to the investment income from direct investment by resident enterprises in other resident enterprises.

The equity investment income such as dividends and bonuses referred to in Article 26 (2) and (3) of the Enterprise Income Tax Law does not include the investment income obtained from the public offering and listing of resident enterprises for less than 12 months (Article 83 of the Regulations for the Implementation of the Enterprise Income Tax Law), that is to say, the dividends of the listed company held by the enterprise for less than 12 months are subject to tax, and other dividends are not subject to tax.

Legal basisEnterprise Income Tax Law of the People's Republic of China

1) Income from the sale of goods;

2) Provision of income from labor services;

3) Income from the transfer of property;

4) Dividends, bonuses and other equity investment income;

5) Interest income;

6) Rental income;

7) royalty income;

8) Receiving income from donations;

9) Other income.

[Legal Analysis].According to the relevant laws and regulations of China, enterprise income tax is required to be paid for investment income, but for non-resident enterprises that have set up institutions or places in China, dividends, bonuses and other equity investment income that are actually related to the institutions and venues obtained from resident enterprises are exempt from tax in accordance with the conditions stipulated in the tax law, and do not need to pay enterprise income tax.

Legal basisArticle 6 of the Enterprise Income Tax Law of the People's Republic of China.

The income obtained by the enterprise from various ** in monetary and non-monetary forms is the total income. Including: (1) income from the sale of goods; 2) Provision of income from labor services; 3) Income from the transfer of property; (Situan Prefecture) dividends, bonuses and other equity investment income; 5) Interest income; 6) Rental income; 7) royalty income; 8) Receiving income from donations; 9) Other income.

Article 7. The following income in the total income is non-taxable income: (1) fiscal allocation; (B) in accordance with the law to collect and include in the financial management of administrative fees, **; (3) Other non-taxable income as stipulated in ***.

Article 26.

The following income of an enterprise is tax-exempt income: (1) interest income from treasury bonds; (2) Dividends, bonuses and other equity investment income among resident enterprises that meet the conditions; 3) A non-resident enterprise that has established an institution or place in China obtains dividends, bonuses and other equity investment income from the resident enterprise that is actually connected with the institution or place; 4) Income from eligible non-profit organizations.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

No, you don't. According to the "Tax Law of the People's Republic of China on Enterprise Income":

Article 26 The following income of an enterprise shall be tax-exempt:

1) Interest income from treasury bonds;

2) Sales and training of dividends, bonuses and other equity investment income between eligible resident enterprises;

3) A non-resident enterprise that has established an institution or place in China obtains dividends, bonuses and other equity investment income from the resident enterprise that is actually connected with the institution or place;

4) Income from eligible non-profit organizations.

1. Is there enterprise income tax to be paid on investment income?

1. Investment income is subject to enterprise income tax. However, non-resident enterprises that have established institutions or venues in China are exempt from tax in accordance with the conditions stipulated in the tax law and are not required to pay income tax if they obtain dividends, bonuses and other equity investment income derived from the resident enterprises that are actually related to the institutions or venues. The income obtained by the enterprise in monetary and non-monetary forms from various ** forms is included in the total income, including investment income.

2. Legal basis: Article 33 of the Law of the People's Republic of China on the Administration of Tax Collection.

Taxpayers shall apply for tax reduction and exemption in accordance with the provisions of laws and administrative regulations.

The tax reduction and exemption decisions made by the local people's departments at all levels and the people's departments at all levels, units and individuals in violation of laws and administrative regulations are invalid and shall not be implemented by the tax authorities and shall be reported to the tax authorities at the higher level.

Article 34.

When the tax authorities collect taxes, they must issue tax payment vouchers to taxpayers. When the withholding agent withholds or collects the tax, if the taxpayer wants to ask the withholding agent to issue a withholding or collection certificate, the withholding agent shall issue it.

2. There are several types of enterprise income tax payers.

1. Natural persons. Individuals who have the qualifications of the subject of rights, can independently enjoy property rights in their own name, undertake obligations, and can sue and respond to lawsuits in courts and arbitration institutions;

2. Individually-owned businesses. Citizens who have the ability to operate and have been registered with the administrative department for industry and commerce in accordance with relevant regulations to engage in industrial and commercial operations;

3. Legal persons. Social organizations that have an independent organizational structure and independently dispose of property, can participate in civil activities in their own name, enjoy rights and bear obligations, and are established in accordance with law.

No, you don't. According to the "Tax Law of the People's Republic of China on Enterprise Income":

Article 26 The following income of an enterprise shall be tax-exempt:

1) Interest income from treasury bonds;

2) Sales and training of dividends, bonuses and other equity investment income between eligible resident enterprises;

3) A non-resident enterprise that has established an institution or place in China obtains dividends, bonuses and other equity investment income from the resident enterprise that is actually connected with the institution or place;

4) Income from eligible non-profit organizations.

No, you don't. According to the Enterprise Income Tax Law of the People's Republic of China:

Article 26 The following income of an enterprise shall be tax-exempt:

1) Interest income from treasury bonds;

2) Equity investment income such as dividends and bonuses between qualified resident enterprises;

3) A non-resident enterprise that has established an institution or place in China obtains dividends, bonuses and other equity investment income from the resident enterprise that is actually connected with the institution or place;

4) Income from eligible non-profit organizations.

No, you don't. According to the "Tax Law of the People's Republic of China on Enterprise Income":

Article 26 The following income of an enterprise shall be tax-exempt:

1) Interest income from treasury bonds;

2) Sales and training of dividends, bonuses and other equity investment income between eligible resident enterprises;

3) A non-resident enterprise that has established an institution or place in China obtains dividends, bonuses and other equity investment income from the resident enterprise that is actually connected with the institution or place;

4) Income from eligible non-profit organizations.