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投资所得是指纳税人从事各种间接的或被动性的投资活动而取得的各种收益，包括股息、利息和特许权使用费等，这类收益所得具有支付人相对固定，而受益人比较零散的特点，所以各国对投资所得征税一般分两种情况分别处理：对于本国居民法人和居民个人以及非居民法人通过设在境内
Investment income refers to the taxpayers engaged in a variety of indirect or passive investment activities and obtain various benefits, including dividends, interest and royalties, etc., such income has a relatively fixed payer, and the beneficiaries are fragmented Therefore, the taxation of investment income by various countries is generally divided into two situations: separately for domestic resident legal persons and resident individuals and non-resident legal persons,