企业投资收益开什么票

企业投资收益需要开具的票据取决于具体情况。在中国，企业投资收益通常需要缴纳企业所得税，税率为25%。企业所得税的缴纳可以通过银行转账或现金缴纳。

对于投资收益为股息收入的情况，根据《中华人民共和国企业所得税法》的规定，企业从居民企业取得的红利收入属于免税收入，无需缴纳企业所得税。但是，如果企业从非居民企业取得股息收入，则需要按照税率缴纳企业所得税。

此外，如果企业将投资收益用于再投资，可以享受再投资退税的优惠政策。根据《中华人民共和国企业所得税法》的规定，企业将投资收益再投资于国家鼓励的领域和行业，可以申请退还部分已缴纳的企业所得税。

英文对照阅读

What kind of invoices are needed for corporate investment income?

The type of invoice needed for corporate investment income depends on the specific circumstances. In China, corporate investment income is typically subject to corporate income tax, which has a tax rate of 25%. Corporate income tax can be paid through bank transfer or cash.

For cases where investment income is dividend income, according to the Law of the People's Republic of China on Enterprise Income Tax, dividend income from resident enterprises is considered tax-exempt income and is not subject to corporate income tax. However, if a company receives dividend income from non-resident enterprises, it is subject to corporate income tax at the applicable rate.

Additionally, if a company reinvests its investment收益，it may be eligible for preferential tax treatment. According to the Law of the People's Republic of China on Enterprise Income Tax, companies that reinvest their investment income in areas and industries encouraged by the state may apply for a refund of a portion of the previously paid corporate income tax.