目前，内资企业和外资企业在企业所得税上分别执行两套税法，对投资收益的税务处理方法也明显不同。本文所讲的投资收益仅指专门从事或兼营投资业务的外商投资企业在投资过程中取得的投资收益。一、投资收益的会计处理由于目前税务上对投资收益的确认没有具体的规定，仍套用会 At present, domestic-funded enterprises and foreign-funded enterprises respectively implement two sets of tax laws on the corporate income tax and the tax treatment methods on investment income are also obviously different. The investment income mentioned in this article only refers to the investment income obtained by the foreign-invested enterprises engaged in or engaging in the investment business during the investment process. First, the accounting treatment of investment income As the current tax on investment income confirmation no specific provisions, still apply will be