目前内资企业和外资企业在企业所得税上分别执行两套税法，对投资收益的税务处理方法也明显不同。本文所讲的投资收益仅指在我国境内专门从事或兼营投资业务的外商投资企业在投资过程中取得的投资收益。投资收益的会计处理 如果说投资收益是投资方在被投资方生产经营过程中取得 At present, domestic-funded enterprises and foreign-funded enterprises respectively implement two sets of tax laws on the corporate income tax, and the tax treatment methods for investment income are also obviously different. The investment income mentioned in this article only refers to the investment income obtained by the foreign-invested enterprises specializing in or engaging in the investment business in China during the investment process. Accounting treatment of investment income If the investment income is obtained by the investor during the production and operation of the investee