联营企业分回投资收益如何缴税？财务制度规定，企业以联营方式对外投资，必须与联营方签订合同或协议。企业的对外投资没有实际控制权的，采用成本法核算，按实际取得的收益记入“投资收益”；拥有控制权的，采用权益法核算，企业要按被投资单位的所有者权益变动而相应调... Joint venture sub-return investment income how tax? The financial system stipulates that enterprises that invest abroad by means of joint ventures must conclude contracts or agreements with associated parties. Where an enterprise’s overseas investment does not have actual control, it shall be accounted for using the cost method and credited as “investment income” according to the actual gains. If the enterprise has control power, it shall be accounted for using the equity method and the enterprise shall make corresponding changes in the owner’s equity of the invested entity Tune ...