一、免税收入免税收入是指属于企业的应税所得但按照税法规定免予征收企业所得税的收入。新税法首次采用了免税收入的概念,将国债利息收入,居民企业直接投资于其他居民企业。取得的股息、红利等权益性投资收益,在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场 First, the tax-free income Tax-free income refers to the taxable income belonging to the enterprise but in accordance with the provisions of the tax law exempt from income tax. The new tax law adopted the concept of tax-free income for the first time and directly invested the interests of national debt and resident enterprises in other resident enterprises. Dividends, bonuses and other equity investment income obtained, the establishment of institutions in China, the premises of non-resident enterprises obtained from the resident enterprises and institutions