投资是指企业在其本身经营的主要业务以外,以现金、实物、无形资产等方式,或者以购买股票、债券等有价证券方式向境内外的其他单位进行投资,以期在未来获得投资收益的经济行为。企业对外投资一般分为三种类型:债权投资、股权投资和混合投资。对其投资收益分为应税投资收益和免税投资收益。本文仅就企业股权和具有股权形式的“混合投资”所涉及的税收问题进行分析。一、企业股权取得的相关税收问题分析与纳税申报 Investment refers to the enterprise in its own business outside of the main business, in cash, in-kind, intangible assets, etc., or to buy shares, bonds and other securities to domestic and foreign units to invest in other ways, in the future to obtain investment income Economic behavior. Corporate foreign investment is generally divided into three types: debt investment, equity investment and hybrid investment. Its investment income is divided into taxable investment income and tax-free investment income. This article only analyzes the tax issues involved in “corporate equity” and “hybrid investment” in the form of equity. First, the enterprise equity related tax issues and tax returns