Investment income from investing in treasury bonds is exempt from income tax, while other investments such as equity investment are taxed; It is also necessary to confirm whether the returned investment income is before tax or after tax. For example, after tax, first, it depends on whether the enterprise income tax rate of the invested enterprise is the same as that of your company, and there is no need to pay back. If it is different (the tax rate of the invested enterprise is lower than that of your company), you must pay taxes according to the difference. If it is pre-tax, then the profits that are divided back and incorporated into your company will be taxed.

1. When the company obtains investment income, it shall pay enterprise income tax at the rate of 25%.

2. Profit, interest, dividend and dividend income from investment. Investment income is a taxable item of enterprise income tax, and enterprise income tax should be levied according to law.