| Q&A on Supervision of Privately-offered Funds—Standards and Application Process for Venture Capital Funds Entitled to Tax Policies | | 私募基金监管问答--关于享受税收政策的创业投资基金标准及申请流程 |
| (China Securities Regulatory Commission, June 19, 2019) | | （中国证监会 2019年6月19日） |
| Q: Under the Notice on the Tax Policies on Venture Capital Enterprises and Individual Angel Investors (No. 55 [2018], Ministry of Finance) issued by the fiscal authority and the tax authority, a venture capital enterprise that complies with the provisions of the Interim Measures for the Supervision and Administration of Privately-offered Investment Funds, has been filed, is in well-regulated operation, and meets relevant conditions may be entitled to the tax policy. Which venture capital funds filed with the Asset Management Association of China ("AMAC") may apply for entitlement to the policy? | | 问：财税部门出台《关于创业投资企业和天使投资个人有关税收政策的通知》（财税〔2018〕55号），提到符合《私募投资基金监督管理暂行办法》规定的创业投资企业，完成备案且规范运作，符合相关条件的可享受该税收政策，请问在中国证券投资基金业协会备案的哪些创业投资基金可申请享受该项政策？ |
| A: According to the Several Opinions of the State Council on Promoting the Sustainable and Sound Development of Venture Capital (No. 53 [2016], State Council), "venture capital fund" mainly means a private equity fund that makes equity investment in unlisted growth startup enterprises in the process of establishment or re-establishment, in expectation of acquiring capital appreciation income mainly by share transfer upon profitability of the invested enterprises. | | 答：根据《国务院关于促进创业投资持续健康发展的若干意见》（国发〔2016〕53号），创业投资基金主要指向处于创建或重建过程中的未上市成长性创业企业进行股权投资，以期所投资企业成熟后主要通过股权转让获得资本增值收益的私募股权基金。 |
| A venture capital fund that is entitled to the tax policy shall meet the following conditions, in addition to complying with the administrative standards regarding privately-offered funds issued by the China Securities Regulatory Commission ("CSRC") and the AMAC: | | 享受该税收政策的创业投资基金除需符合中国证监会和中国证券投资基金业协会有关私募基金的管理规范外，还应当符合下列条件： |
1. The paid-in capital of the venture capital fund shall not be less than 30 million yuan, or the first installment of paid-in capital shall not be less than 10 million yuan, and all investors shall undertake that the paid-in capital is not less than 30 million yuan within five years after industrial and commercial registration.
．．．．．． | | 一、创业投资基金实缴资本不低于3000万元人民币，或者首期实缴资本不低于1000万元人民币且全体投资者承诺在工商注册后5年内实缴资本不低于3000万元人民币；
．．．．．． |
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