投资收益是企业以各种形式对外投资而分得的收益,它不仅包括企业投出货币资金或实物分回的利润,还包括企业购买有价证券产生的债券利息收入和股利。企业取得的投资收益“应按国家规定缴纳或补交所得税”。企业在计算投资收益补交所得税时,可根据规定将从被投资企业取得的利润及股息、红利不并入投资方企业应纳税所得额,独立计算补缴所得税;也可将取得的投资收益并入投资方企业应纳税所得额, The return on investment is the profit that the enterprise shares in various forms of outward investment. It includes not only the profit invested by the enterprise in cash or in kind, but also the interest income and dividends on the bonds generated by the enterprises purchasing the securities. The investment income obtained by the enterprise shall be paid or paid income tax in accordance with the provisions of the state. When calculating the income tax, the enterprise may, according to the provisions, make profits and dividends obtained from the investee enterprise, dividends are not included in the taxable income of the investee enterprise, and the supplementary income tax shall be calculated independently. The investment income obtained may also be Into the investor’s enterprise taxable income,