The dividend income that an enterprise obtains from the investee due to equity investment is inherently taxable income for corporate income tax. However, if it is dividends,

Dividends and other equity investment income are tax-free.

Article 26 of the "Enterprise Income Tax Law" stipulates that the following income of an enterprise is tax-free income: (2) Dividends, dividends and other equity investment income between qualified resident enterprises; Article 17 of the "Enterprise Income Tax Law Implementation Regulations"

Article 6 stipulates that the dividends, bonuses and other equity investment income referred to in Item (4) of Article 6 of the Enterprise Income Tax Law refer to the income obtained by the enterprise from the investee due to equity investment.

Equity investment income such as dividends and dividends shall be recognized based on the date when the investee makes the profit distribution decision, unless otherwise specified by the finance and tax authorities of the State Council.

Article 83 stipulates that the dividends, dividends and other equity investment income between qualified resident enterprises as mentioned in Article 26 (2) of the Enterprise Income Tax Law refers to the income obtained by resident enterprises from direct investment in other resident enterprises.

investment income.

Dividends, dividends and other equity investment income referred to in Items (2) and (3) of Article 26 of the Enterprise Income Tax Law do not include those obtained from holding publicly issued and listed stocks of resident enterprises for less than 12 months.

Investment income.

Extended information: Tax incentives: Tax incentives stipulated in the tax law include tax exemptions, tax reductions, super deductions, accelerated depreciation, income deductions, tax credits, etc.

1. Direct exemption: Scope of exemption: ⒈Cultivation of vegetables, grains, oils, beans, fruits, etc.; ⒉Breeding of new crop varieties; ⒊Cultivation of Chinese medicinal materials; ⒋Forest planting; ⒌Raising livestock and poultry; ⒍Collection of forest products

; ⒎ Irrigation, agricultural product processing, agricultural machinery operation and maintenance; ⒏ Ocean fishing; ⒐ Company + farmer operations.

The applicable scope of the halved levy: 1. The cultivation of flowers, tea and beverage crops, and spice crops; 2. Marine aquaculture and inland aquaculture.

2. Periodic exemptions of 2 and 3 halving (starting from the tax year in which the first production and operation income is obtained) Scope of application: 1. High-tech enterprises supported by special economic zones and Shanghai Pudong New Area; 2. New domestic software enterprises (profit-making)

; ⒊Integrated circuit companies that are less than 0.8 microns.

3 exemption and 3 half reduction (starting from the tax year in which the first production and operation income is obtained) Scope of application: 1. Public infrastructure projects supported by the state; 2. Qualified environmental protection, energy and water conservation projects; 3. Energy-saving services

The company implements contract energy management projects.

3. Scope of application of low tax rate of 20%: small low-profit enterprises: 1. 3130 (that is, assets do not exceed 3000; number of people does not exceed 100; income does not exceed 30) 2. Scope of application of 183015%: ⒈ high-tech enterprises supported by the state; ⒉

Invest 8 billion, 0.25μm circuit enterprises; ⒊Encourage industrial enterprises for western development.

10% applicable scope: 1. Discount for non-resident enterprises; 2. Key software enterprises within the national layout.

4. The applicable scope of super deduction is 50% after actual deduction: 1. Research and development expenses; 2. Intangible assets formed are amortized at 150% of cost.