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Whether the company's wealth management income is taxed depends on the nature of the invested wealth management products:
I. Debt interest income
The Announcement on the Treatment of Enterprise Income Tax on Enterprise Treasury Bond Investment Business (State Taxation Administration of The People's Republic of China Announcement No.36, 20 1 1) stipulates that when an enterprise holds the treasury bonds directly invested by the issuer until the maturity, the debt interest income obtained from the issuer shall be exempted from enterprise income tax in full.
Two. Income from investment banking wealth management products
Financial management with guaranteed capital and interest charges fixed interest on the investment of guaranteed capital products, that is, in this financial management model, enterprises do not bear investment risks, but only charge fixed income, and this model has to pay value-added tax.
When the company obtains investment income, it shall pay enterprise income tax at the rate of 25%. Profits, interests, dividends and bonus income from investment are the tax items of enterprise income tax, and enterprise income tax is levied according to law.
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Some Preferential Policies for Enterprise Income Tax (II), the income obtained by investors from the distribution of securities investment funds is not subject to enterprise income tax.
According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Tax Issues Concerning Open-end Securities Investment Funds (Caishui [2002] 128), stamp duty will not be levied on investors' subscription and redemption of fund shares for the time being. According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Continued Exemption from Stamp Duty on Closed-end Securities Investment Fund Transactions (Caishui [2004] 173),
If the investee suffers losses and its share of losses exceeds the book value of long-term equity investment, it shall debit the title of "investment income" and credit the title of "long-term equity investment-profit and loss adjustment". If the loss-making investee realizes net profit in the future, the share that the enterprise should enjoy shall be calculated. If there is unconfirmed investment loss, it should first make up for the unconfirmed investment loss. If there is still a balance after making up the loss, debit the subject of "long-term equity investment-profit and loss adjustment".