为适应企业改革的需要，鼓励和促进有正常经营需要的企业投资活动的健康发展，规范和加强对企业投资的资产增值转移等应税行为的管理，根据《中华人民共和国企业所得税暂行条例》及其实施细则的精神，现将企业股权投资中涉及所得税问题明确如下： 　　一、企业股权投资所得的所 In order to adapt to the needs of enterprise reform, to encourage and promote the healthy development of the investment activities of enterprises with normal operation needs, to regulate and strengthen the management of taxable acts such as the appreciation of assets transferred from enterprises, according to the Provisional Regulations of Enterprise Income Tax of the People’s Republic of China and The implementation details of the spirit of the enterprise equity investment now involves the issue of income tax clearly as follows: First, the enterprise equity investment income