When the company obtains investment income, it shall pay enterprise income tax at the rate of 25%. Profits, interests, dividends 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.
Whether the investment income received by an enterprise needs to pay enterprise income tax depends on the specific situation. Investment income that conforms to equity investment such as dividends and bonuses between resident enterprises can enjoy tax exemption. The dividend income obtained by an enterprise from the invested entity due to equity investment belongs to the taxable income of enterprise income tax in nature, such as the interest income obtained by the enterprise from purchasing government bonds. Income from interest on local government bonds, income from direct investment by resident enterprises in other resident enterprises, and income from dividends and bonuses obtained by institutions and places established by non-resident enterprises within the territory of China that are actually related to the institutions and places are all income exempted from enterprise income tax.
Whether the investment income of long-term equity investment is exempt from enterprise income tax, from the tax point of view, equity investment income mainly includes two categories: one is dividend income, and the other is equity transfer income. 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.
Tax payment standard
Paying taxes, also known as paying taxes, is the behavior and process of natural persons or legal persons paying taxes to the state tax authorities. For example, paying customs duties means that importers and exporters or their agents pay taxes to the banks designated by the customs within the specified date with the tax payment certificate issued by the customs. After deducting "five insurances and one gold" from employees' monthly salary income, if it exceeds 5,000 yuan, personal income tax shall be calculated and paid.
Tax payment means that according to the provisions of various national tax laws, collective or individual income pays part of the income to the state according to a certain proportion. Personal income tax payable = taxable income * applicable tax rate-quick deduction. Taxation is one of the main ways of national fiscal revenue, but it is also taken from the people and used by the people.