Legal analysis: Investment income needs to pay enterprise income tax, but dividends, bonuses and other equity investment income are tax-free according to the conditions stipulated in the tax law and do not need to pay income tax. Tax-free income, debt interest income is tax-free. Dividends, bonuses and other equity investment income are tax-free in accordance with the conditions stipulated in the tax law. The specific income obtained by qualified non-profit organizations is tax-free. Investment income should be taxed according to different situations. Investment income obtained by investing in treasury bonds is exempt from income tax, while other investments, such as equity investment, need to be taxed. It is also necessary to confirm whether the returned investment income is before tax or after tax. For example, after tax, first, it depends on whether the enterprise income tax rate of the invested enterprise is the same as that of your company, and there is no need to pay back. If it's different, you have to pay taxes according to the difference. If it is pre-tax, then the profits that are divided back and incorporated into your company will be taxed.

Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).

Article 5 Taxable income refers to the total income of an enterprise in each tax year, the balance after deducting non-taxable income, tax-free income, various deductions and allowed losses in previous years.

Article 6 The income in monetary form and non-monetary form obtained by an enterprise from various channels shall be the total income. Including: (1) income from sales of goods; (2) Income from providing labor services; (3) Income from property transfer; (four) dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving donation income; (9) Other income.

Article 7 The following income from the total income is non-taxable income: (1) Income from financial allocation; (2) Administrative fees and government funds collected according to law and incorporated into financial management; (3) Other non-taxable income as stipulated by the State Council.