股息和投资所得税收处理问题的探讨刘磊本文提出，鉴于现行税法规定中对股息概念的不当使用，以及投资所得形式日益多样化、复杂化的具体情况，应在统一内外资企业所得税的立法中，创立使用“投资所得”的概念，将股利、股息、红利、红股和其它一切投资收益概括为“投资所... Discussion on the Issues of Tax Treatment of Dividends and Investment Incomes LIU Lei This paper proposes that in view of the improper use of the concept of dividends and the increasingly diversified and complicated forms of investment income in the current tax laws, Created using the concept of “investment income” to classify dividends, dividends, bonuses, bonus shares and all other investment income as "investment ...