《国家税务总局关于企业混合性投资业务企业所得税处理问题的公告》(国家税务总局公告2013年第41号)(以下简称“41号公告”)对混合性投资业务的定义、符合条件及企业所得税业务处理问题进行了明确。41号公告的出台,对规范混合性投资业务的税收操作、减轻企业税收负担起到了积极作用,但在政策执行过程中也出现了一些新问题,需继续改进完善。 Announcement of the State Administration of Taxation on the Enterprise Income Tax Treatment for Mixed Enterprise Investment (No. 41 of 2013 of the State Administration of Taxation) (hereinafter referred to as “Announcement 41”) defines the mixed investment business as being eligible and Enterprise income tax business handling issues have been made clear. The promulgation of Notice No. 41 has played a positive role in regulating the tax operation of mixed investment businesses and reducing the tax burden on enterprises. However, some new problems have emerged in the process of policy implementation, and the problems need to be continuously improved and perfected.