九、纳税人境内、境外投资所得的税收处理根据《中华人民共和国企业所得税暂行条例》（以下简称企业所得税条例）及其实施细则规定，企业的境内投资所得，即企业对外投资分得的利润、股息、红利，以及境外的投资和经营所得，都应依法缴纳企业所得税。但是，纳税人的境内投资所 IX. Tax Treatment of Taxpayers’ Domestic and Overseas Investments According to the Provisional Regulations on Enterprise Income Tax of the People’s Republic of China (hereinafter referred to as the “Enterprise Income Tax Regulations”) and its implementation rules, the domestic investment income of an enterprise, that is, the profit distributed by its overseas investment, Dividends, bonuses, as well as foreign investment and operating income, should be subject to corporate income tax. However, taxpayers’ domestic investment