First, do you want to pay taxes on the investment income of enterprises, and what taxes should you pay?
Investment income should be taxed according to different situations. Investment income from investing in treasury bonds is exempt from income tax, and other investments such as equity investment are taxable. 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 is different (the tax rate of the invested enterprise is lower than that of your company), you must 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.
1. When the company obtains investment income, it shall pay enterprise income tax at the rate of 25%.
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.
3. The accounting treatment of investment income is as follows:
(1) If the long-term equity investment is accounted by the cost method, the "dividend receivable" account shall be debited and credited to this account according to the cash dividend or profit part announced by the investee; The net profit distribution realized by the investee before obtaining the investment shall be credited as the recovery of the investment cost to the subject of "long-term equity investment".
(2) If the long-term equity investment is accounted by the equity method, on the balance sheet date, according to the calculated share of the net profit realized or adjusted by the investee, the subject of "Long-term equity investment-profit and loss adjustment" shall be debited and credited to this subject.
Where the investee suffers losses and the loss share exceeds the book value of the long-term equity investment, the account of "investment income" shall be debited and the account of "long-term equity investment-profit and loss adjustment" shall be credited. If the investee that incurred losses later realized the net profit, the share calculated by the enterprise, if any, should first make up for the unconfirmed investment loss. If there is still a balance after making up the loss, it should be debited to the subject of "long-term equity investment-profit and loss adjustment" and credited to this subject.
(3) When selling long-term equity investment, the account of "bank deposit" shall be debited according to the actual amount received, and the account of "impairment reserve for long-term equity investment" shall be debited if the impairment reserve has been accrued, and the account of "long-term equity investment" shall be credited according to its book balance, and the account of "dividend receivable" shall be credited according to the cash dividend or profit that has not been received, and the account shall be credited or debited according to the difference.
When selling the long-term equity investment accounted by the equity method, the amount originally recorded in the title of "capital reserve-other capital reserve" should be carried forward according to the proportion of the investment cost of the long-term equity investment, and the title of "capital reserve-other capital reserve" should be debited or credited, and the title should be credited or debited.
(4) At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance after the carry-over.
Second, matters needing attention in enterprise investment
1. Pay attention to selecting the project implementation team.
No matter how strong your financial strength is, how superior your market and raw material supply conditions are, and how advanced your equipment is, it is the people and the project implementation team that ultimately play a decisive role in the project. The core competitiveness lies in the enterprise people, not in the company assets. Core competitiveness is deeply rooted in people's skills, knowledge, personal ability and cooperative spirit. Choosing a good project implementation team is far more important than choosing the project itself. Enterprise project investment must choose projects suitable for project characteristics.
2. Pay attention to the preliminary analysis of the project.
The preliminary analysis of investment projects is the key step of strategic decision-making from words to practice. Enterprises should analyze the feasibility of project implementation from the angles of law, market prospect, finance and resource integration ability. Pre-investment analysis is the premise of enterprise feasibility analysis and the basis of feasibility study report, but many of our investment projects do not attach importance to this basic work, or only make a brief analysis of this work, or even do not analyze it at all. If you feel like doing it today, start doing it tomorrow. A typical head-slapping project is irresponsible for project investment. Such a result is accidental and failure is inevitable. Enterprises should not only pay attention to the preliminary analysis of project investment, but also
3. Pay attention to the "safety" of investment projects
Only when production and products are safe can enterprises survive and develop. For safety, especially the safety requirements of life and life, the existing height has never been mentioned before. Nowadays, many one-vote veto systems are popular in society, but what can really achieve one-vote veto is the "safety" of enterprises. Safety in the production process is the first factor to be really considered in project investment, including the safety of employees' operation, the safety of production environment, the safety of labor protection and the safety of product use. In short, project investment must pay attention to all aspects of safety.
4. Pay attention to environmental protection of investment projects.
In the past, our investment projects were not strict with environmental protection, and the phenomenon of sewage discharge occurred frequently. In addition, local governments turn a blind eye to the realization of economic indicators, which has caused serious consequences for national environmental governance. With the improvement of China's overall economic level and the strengthening of people's awareness of environmental protection, the overall requirements for environmental protection are also constantly improving. China has a vast territory, and the national requirements for environmental protection are the same. However, due to the different levels of economic development in different regions, the actual requirements may be different, and the requirements in different stages of development in the same region are also different. However, on the whole, the requirements of the whole country and the whole world for environmental protection are increasing year by year. If the investment project has polluting three wastes, it is necessary to consider reaching the standard when investing in design. If we don't pay attention to this point, we will make up lessons later, and the cost will be even greater, and the expected good benefits of the project may be.
5. Pay attention to the connection with the existing industries of the enterprise.
Investment should be profitable. To be profitable, we should give full play to the advantages of enterprises and save various expenses. What are the advantages of enterprises? Of course, it is the understanding and mature operation of the industry now engaged in. If you want to make a profit, you have to control costs. Improving the utilization rate of existing resources is the most effective way to save money. When making new investments, enterprises should first consider whether they can connect with the existing industrial chain. If they invest in improving the technology and productivity of existing products, or invest in the upstream and downstream of existing products, the chances of success should be more. If the investment projects can be connected with the existing industrial chain, the chances of success will be much greater. No matter what project you invest in, the size of the investment project and the management level of the enterprise are the key factors to determine the profitability of the enterprise. Due to the different types of enterprises, the management methods are also very different, and the management requirements of industrial and commercial, technology-intensive, capital-intensive, labor-intensive enterprises and enterprises in different regions are very different. When choosing investment projects, enterprises should understand the characteristics of project industry and management, and pay attention to the connection with the existing industrial chain of enterprises.
The above is the relevant knowledge compiled by Bian Xiao for everyone. I believe everyone has a general understanding of this through the above knowledge. If you encounter more complicated legal problems, please log on to the lawyer for online consultation.