By the news, the original shareholder of the company invested by the private entity (PE) is demanded to pay the enterprise income tax for the premium produced from the investment, and that has arisen wide arguments among the public. And such arguments mainly come from the legislative blank and the different understanding of the taxation administration and the company from their own stance on the issue. To us, despite no direct laws issued on it, a definite conclusion could be made from the existing Corporate Law, enterprise income tax law and basic legal theory that no company income tax shall be levied on the premium.