一、需补税的股权投资收益范围首先需要明确的是,股权投资收益包括持有收益和处置收益,需要根据投资与被投资企业适用所得税税率差补税的股权投资收益是指持有收益,在“两税合一”的新企业所得税法实施前,仅指内资企业的股权投资持有收益。外资企业根据《中华人民共和国外商投资企业和外国企业所得税法实施细则》的规定,从设在中国境内的被投资企业取得的利润可以不计入应纳税所得额。股权投资的处置收益,作为企业的一项财产处置收益,无论内、外资 First, the need to make a tax return on equity investment The first thing to be clear is that equity investment income, including the holding of proceeds and disposal of income, the investment income tax rate of income tax return difference is required investment income refers to the holding income, Before the implementation of the new Law of the People’s Republic of China on the Implementation of the Law of the People’s Republic of China on the Integration of Two Taxes, it only refers to the return on equity investments held by domestic-funded enterprises. Foreign-funded enterprises According to the “Detailed Rules for the Implementation of Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises of the People’s Republic of China”, the profits from the investees established in the PRC may not be included in the taxable income. The proceeds from the disposal of equity investment, as a property disposal proceeds of the enterprise, regardless of internal or foreign investment