近来，我们收到一些外国公司和律师、会计师的来信，查询在中国设立投资公司（即控股公司）的税收事项。这些来信，从不同的侧面提出了一些问题，归纳起来主要有以下几个方面：一、投资公司从其在中国控股管理的企业取得的利润[股息]是否要缴纳所得税，如果其控股管理的企业都 Recently, we have received letters from foreign companies, lawyers and accountants to inquire about tax matters concerning the establishment of an investment company (ie a holding company) in China. These letters raise some issues from different sides and are summed up in the following aspects: 1. Whether the profits made by the investment company from the enterprises it controls in China are subject to income tax; and if the enterprises it controls are controlled All