2. According to Article 97 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.512 of the People's Republic of China): "The deduction of taxable income mentioned in Article 31 of the Enterprise Income Tax Law refers to the year in which venture capital enterprises have invested in unlisted small and medium-sized high-tech enterprises for more than two years by means of equity investment, and can hold their equity for two years according to 70% of their investment. If the deduction is insufficient in the current year, it can be carried forward to the next tax year for deduction. "
3. According to Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Preferential Income Tax for Venture Capital Enterprises (Guo Shui Fa [2009] No.87): "Venture capital enterprises have invested in unlisted small and medium-sized high-tech enterprises for more than 2 years (24 months) by means of equity investment, and if the following conditions are met, the taxable income of venture capital enterprises can be deducted according to 70% of their investment in small and medium-sized high-tech enterprises. If the deduction is insufficient in the current year, it can be carried forward to the next tax year for deduction. " ?
4. According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the Relevant Tax Pilot Policies in the National Independent Innovation Demonstration Zone to the Whole Country (Caishui [20 15] 1 16): "I. Corporate income tax policies for corporate partners of limited partnership venture capital enterprises.
1. Since 20151kloc-0/,if the nationwide limited partnership venture capital enterprises have invested in unlisted small and medium-sized high-tech enterprises for two years (24 months), the legal partners of the limited partnership venture capital enterprises can deduct 70% of their investment in unlisted small and medium-sized high-tech enterprises. "
Verb (abbreviation of verb) According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Pilot Tax Policies for Venture Capital Enterprises and Angel Investment Individuals (Caishui [2065438+07] No.38) "I. Pilot Tax Policies.
(1) If a company-based venture capital enterprise directly invests in a seed-stage or start-up stage technology-based enterprise (hereinafter referred to as the start-up stage technology-based enterprise) for two years (24 months, the same below), it can deduct the taxable income of the company-based venture capital enterprise that held the equity for two years according to 70% of the investment amount; If the deduction is insufficient in the current year, it can be carried forward in future tax years.
(2) If a limited partnership venture capital enterprise (hereinafter referred to as a partnership venture capital enterprise) has directly invested in a start-up science and technology enterprise for two years by means of equity investment, the partners of the partnership venture capital enterprise shall handle it in the following ways:
1. The legal person partner can deduct the income of the legal person partner from the partnership venture capital enterprise according to 70% of the investment in the start-up technology-based enterprise; If the deduction is insufficient in the current year, it can be carried forward in future tax years. "