different situations should be distinguished when paying taxes on investment income.

The investment income obtained by investing in treasury bonds is exempt from income tax, while other investments such as equity investment are taxable. It is also necessary to confirm whether the investment income divided back 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 it back. If it is different (the tax rate of the invested enterprise is less than that of your company), it is necessary to pay the tax according to the difference. If it is pre-tax, the profits that are incorporated into your company after being divided back shall be taxed.

1. The company should pay enterprise income tax at the rate of 25% when it obtains investment income.

2. Profit, interest, dividend and dividend income from investment. Investment income is a taxable item of enterprise income tax, and enterprise income tax should be levied according to law.