企业股权转让所得是指企业因收回、转让或清算处置股权投资的收入减去股权投资成本后的余额。企业股权投资转让所得应并人企业的应纳税所得额,应依法缴纳企业所得税。被投资企业对投资企业分配支付额来源于被投资单位累计未分配利润和累计盈 The income from corporate equity transfer refers to the balance of the enterprise’s income after deducting the cost of equity investment due to the recovery, transfer or liquidation of the equity investment. The enterprise income tax shall be paid in accordance with the law in accordance with the taxable income of the enterprise to which the enterprise equity investment is transferred. The investee enterprise distributes the payment to the investee enterprise from the accumulated undistributed profit and accumulative profit