The income from enterprise equity investment refers to the dividend-paying investment income from the accumulated undistributed profits and accumulated surplus reserves of the invested enterprise obtained through equity investment.

The income of equity investment in tax law comes from the accumulated after-tax distribution profits and accumulated surplus reserve of the invested enterprise; The profit available for distribution in accounting can be current year's profit, accumulated undistributed profit, surplus reserve and capital reserve.

Income from equity investment, namely dividend income.

For dividend income, if the income tax rate applicable to the investor enterprise is higher than the income tax rate of the invested enterprise, the investment income obtained shall be written down as pre-tax income in accordance with the regulations, and incorporated into the taxable income of the taxpayer, and the enterprise income tax shall be paid back according to law, except for the regular tax reduction and exemption provisions stipulated by national tax laws and regulations.

If there is a regional tax rate difference between investors and invested enterprises, they need to pay income tax. The tax rate difference between regions mainly refers to the tax rate difference with special economic zones, high-tech industrial development zones and other regions. (See page 5 1 in the textbook for details.)

Example: the profit of the invested enterprise is 85,000 yuan, and the tax rate of the other party is 15%. The enterprise income tax paid by the invested enterprise is: 8.5 ÷ (1-kloc-0/5%) ×15% =1.5 million. When filling out the 87-page declaration form, the dividend income of 85,000 yuan in the subject of "investment income" is directly listed in the second line of the main table, and the paid enterprise income tax of 6,543,800 yuan is listed in the 654.38+09 line of the main table. In fact, the unreduced investment income of line 2 is 85,000 plus the paid income tax of line 15, which is the pre-tax investment income10,000, which constitutes the taxable income of line 22. In line 23, the income tax payable is 33,000 yuan at the rate of 33%, and the tax paid in line 25 is 6,543,800 yuan+0.5 million yuan for deduction. Then, after the above process, the actual income tax paid is 6.5438+0.8 million yuan.