First, the main contents of foreign investment are:
1. Foreign investment is divided into investment methods: stock investment is an investment in other units in the form of subscribing shares of other units; Bond investment refers to the investment in other units in the form of buying bonds; Other investments refer to investments in other enterprises in other forms except the purchase of securities such as stocks and bonds.
2. Foreign investment is divided according to the length of investment: short-term investment refers to the purchase of various securities that can be realized at any time and held for less than one year, as well as other investments that do not exceed one year; Long-term investment refers to securities held for more than one year and other forms of investment for more than one year.
Two. Whether the income from enterprises' foreign investment needs to be taxed is as follows:
Investment income from investing in treasury bonds is not subject to income tax, and other investments such as equity investment are subject to tax. Divide investment income must also confirm whether it is before tax or after tax. If it is after tax, it depends on whether the enterprise income tax rate of the invested enterprise is the same as yours.
In the same situation, there is no need to return it; If it is not the same, it is necessary to pay taxes according to the difference (the tax rate of the invested enterprise is lower than that of your company); If it is pre-tax, then the profits that are divided back and incorporated into your company will be taxed.