本文通过案例介绍了合并纳税方式下投资收益重复征税问题。主要论述了汇总纳税中投资收益环节重复的问题和重复弥补应税项目的以前年度亏损的问题。 This article introduces the double taxation of investment income under the mode of merger and tax payment through the case. It mainly discusses the problem of repeated investment income in the summary tax payment and the loss of previous years that the taxable items are repeatedly made up.