二、企业股权投资收益税收问题分析与纳税申报税收所称的股权投资收益是指企业因权益性投资从被投资方取得的股息、红利收入。股息、红利等权益性投资收益,一般是按照被投资方作出利润分配决定的日期确认投资收益收入的实现。但会计核算股权投资收益的确定时间与金额往往是在期末,根据被投资单位实现的净利润或经调整的净利润计算应享有的份额,计算投资收益,并进 Second, the corporate equity investment income tax analysis and tax declaration Taxes referred to as equity investment income refers to the enterprise due to equity investment obtained from the investee dividends, dividend income. Dividends, bonuses and other equity investment income are generally recognized as the income from investment income based on the date when the investee makes the profit distribution decision. However, the time and amount of the earning of equity investment in accounting are often calculated at the period-end, and the share of net profit realized by the invested entity or adjusted net profit shall be calculated and the investment income shall be calculated