Investment income does not belong to the main business income or other business income, but a separate accounting subject. Profits, interests, dividends and bonus income from investment are taxable items of enterprise income tax, which should be levied according to law. If the after-tax profit returned by the investor enterprise from the invested joint venture is lower than that of the joint venture, the income tax paid will not be refunded. If the applicable tax rate of the investor enterprise is higher than that of the joint venture, the after-tax profit of the investor enterprise shall be paid back the enterprise income tax according to regulations. This course accounts for the investment gains or losses recognized by enterprises in accordance with the long-term equity investment standards.

Investment income belongs to income, and investment income refers to the income obtained by individuals or unit enterprises investing abroad. Specifically, it is the part of a series of income, such as profits made by units or individuals when they invest abroad, MINUS costs and investments. Income from investment in enterprises also belongs to tax items, that is, income from investment in enterprises can be taxed according to law.

Investment income evaluation refers to the feasibility study, direction decision, income evaluation and profit performance of the project during the project, which requires economic analysis. Its purpose is to analyze the economic indicators and financial performance of the project. This can help leaders and project teams get correct information and make objective and correct decisions. A simple summary is to analyze the cost of the project and the economic benefits that can be obtained after the project is completed. I urge investors to pay attention to the economic indicators of the project and avoid blind investment. Provide specific data and indicators to help the ongoing project team make correct decisions.

Legal basis;

Article 4 of the Company Law of People's Republic of China (PRC) * * * The shareholders of the company shall enjoy the rights of earning assets, participating in major decisions and selecting managers according to law.

Article 34 Shareholders shall receive dividends in proportion to the paid-in capital contribution; When the company increases its capital, shareholders have the priority to subscribe for the capital contribution in proportion to the paid-in capital contribution. Except that all shareholders agree not to pay dividends according to the proportion of capital contribution or not to subscribe for capital contribution in priority.