First, the income from the redemption of enterprise investment funds is incorporated into the investment income of the enterprise in the current year. Included in the taxable income of the current year to pay taxes.

2. Corporate fund refers to the fact that the fund itself is a joint stock limited company, and the company raises funds by issuing stocks or beneficiary certificates. When an investor buys a company's stock, he becomes a shareholder of the company, receives dividends or bonuses with the stock, and shares the income from the investment.

3. Enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and institutions in China. The scope of taxpayers is greater than enterprise income tax. Taxpayers of enterprise income tax are all domestic-funded enterprises or other organizations that implement independent economic accounting in People's Republic of China (PRC) and China, including the following six categories:

(1) state-owned enterprises;

(2) Collective enterprises;

(3) private enterprises;

(4) Joint ventures;

(5) Joint-stock enterprises;

(six) other organizations with production and operation income and other income.

The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income.