If the annual stock investment has income after deducting relevant costs, the enterprise income tax shall be paid according to the investment income. If a legal person institution meets the enterprise income tax conditions of small and micro enterprises, enterprises can enjoy corresponding preferential tax policies.

According to the enterprise income tax law and its implementing regulations, the total income of an enterprise is the income obtained from various sources in monetary and non-monetary forms, including the income obtained from the transfer of property (equity, creditor's rights, etc.). ), dividends, bonuses and other equity investment income, interest income, etc. During the period of foreign investment, the cost of investment assets shall not be deducted when calculating taxable income.

Extended data

In addition to paying enterprise income tax, the transfer of financial commodities should also pay value-added tax.

For the transfer of financial commodities, the sales amount shall be the balance of the selling price minus the buying price. The positive and negative differences in the transfer of financial commodities shall be regarded as the sales volume according to the balance after profit and loss balance. If there is a negative difference after the offset, it can be carried forward to the next tax period to offset the sales of the transferred financial goods in the next period, but if there is still a negative difference at the end of the year, it may not be carried forward to the next fiscal year.

The purchase price of financial commodities can be calculated by weighted average method or moving weighted average method, and shall not be changed within 36 months after selection. No special VAT invoice shall be issued for the transfer of financial commodities.

Baidu encyclopedia-enterprise income tax

Baidu Encyclopedia-VAT