Is the investment income of trust investment subject to enterprise income tax?

1, mainly depends on the time when you confirm your income. If the income was received and confirmed in 2008, the new law will apply.

Your description is not specific enough. According to the provisions of Article 83 of the Implementing Regulations, if a resident enterprise directly invests in another resident enterprise, it can be recognized as tax-free income. However, if it is the income obtained by holding shares publicly issued and listed by resident enterprises for less than 12 months, it is not tax-free income. You'd better take the relevant business contract to the competent tax bureau for confirmation.

You can't get a tax payment certificate in this case. Thus, according to the old law, income tax should be paid as income.