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Notice of the Ministry of Finance and the State Administration of Taxation on the Tax Policies on Venture Capital Enterprises and Individual Angel Investors [Effective]
财政部、税务总局关于创业投资企业和天使投资个人有关税收政策的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance and the State Administration of Taxation on the Tax Policies on Venture Capital Enterprises and Individual Angel Investors 

财政部、税务总局关于创业投资企业和天使投资个人有关税收政策的通知

(No. 55 [2018] of the Ministry of Finance) (财税〔2018〕55号)

The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Finance Bureau of Xinjiang Production and Construction Corps: 各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财政局:
For the purposes of furthersupporting the development of venture capital investments, you are hereby notified of the tax policies on venture capital enterprises and individual angel investors as follows: 为进一步支持创业投资发展,现就创业投资企业和天使投资个人有关税收政策问题通知如下:
I. Content of the tax policies   一、税收政策内容
(1) A corporate venture capital enterprise that has made a direct equity investment in any scientific and technological enterprise at the embryo or start-up stage (hereinafter referred to as the “enterprise at the start-up stage”) for two years (24 months, here and below) or more may claim a tax credit of 70% of its investment amount against the taxable income of the corporate venture capital enterprise in the year when the equities have been held for two years; and if the amount of allowable tax credit is not fully utilized in that year, the balance can be carried forward to the following tax years. (一)公司制创业投资企业采取股权投资方式直接投资于种子期、初创期科技型企业(以下简称初创科技型企业)满2年(24个月,下同)的,可以按照投资额的70%在股权持有满2年的当年抵扣该公司制创业投资企业的应纳税所得额;当年不足抵扣的,可以在以后纳税年度结转抵扣。
(2) Where a limited partnership venture capital enterprise (hereinafter referred to as a “partnership venture capital enterprise”) has made a direct equity investment in any scientific and technological enterprise at the start-up stage for two years or more, the partners of the partnership venture capital enterprise shall handle the relevant matters by the following ways, respectively: (二)有限合伙制创业投资企业(以下简称合伙创投企业)采取股权投资方式直接投资于初创科技型企业满2年的,该合伙创投企业的合伙人分别按以下方式处理:
(a) A corporate partner may claim a tax credit of 70% of the amount of its investment in a scientific and technological enterprise at the start-up stage against the income it obtains from the partnership venture capital enterprise. If the amount of allowable tax credit is not used up in that year, the balance may be carried forward to the following tax years. 1.法人合伙人可以按照对初创科技型企业投资额的70%抵扣法人合伙人从合伙创投企业分得的所得;当年不足抵扣的,可以在以后纳税年度结转抵扣。
(b) An individual partner may claim a tax credit of 70% of the amount of his or her investment in a scientific and technological enterprise at the start-up stage against the business income he or she obtains from the partnership venture capital enterprise. If the amount of allowable tax credit is not used up in that year, the balance may be carried forward to the following tax years. 2.个人合伙人可以按照对初创科技型企业投资额的70%抵扣个人合伙人从合伙创投企业分得的经营所得;当年不足抵扣的,可以在以后纳税年度结转抵扣。
(3) An individual angel investor that has made a direct equity investment in any scientific and technological enterprise at the start-up stage for two years or more may claim a tax credit of 70% of the investment amount against the taxable income he or she obtains from the transfer of equities of the scientific and technological enterprise at the start-up stage. If the amount of allowable tax credit is not used up in that year, the balance may be carried forward to the following tax years when he or she obtains the taxable income from the transfer of equities of the scientific and technological enterprise at the start-up stage. (三)天使投资个人采取股权投资方式直接投资于初创科技型企业满2年的,可以按照投资额的70%抵扣转让该初创科技型企业股权取得的应纳税所得额;当期不足抵扣的,可以在以后取得转让该初创科技型企业股权的应纳税所得额时结转抵扣。
Where an individual angel investor that invests in many scientific and technological enterprises at the start-up stage has not fully credited 70% of the amount of his or her investment in the scientific and technological enterprises at the start-up stage that have undergone liquidation formalities, the balance may be credited against the taxable income the individual angel investor obtains from the transfer of equities of other scientific and technological enterprises at the start-up stage within 36 months from the date of liquidation. 天使投资个人投资多个初创科技型企业的,对其中办理注销清算的初创科技型企业,天使投资个人对其投资额的70%尚未抵扣完的,可自注销清算之日起36个月内抵扣天使投资个人转让其他初创科技型企业股权取得的应纳税所得额。
II. Relevant policy conditions   二、相关政策条件
(1) For the purposes of this Notice, a scientific and technological enterprise at the start-up stage shall concurrently meet the following conditions: (一)本通知所称初创科技型企业,应同时符合以下条件:
(a)It is a resident enterprise that is registered and formed within the territory of China (excluding Hong Kong, Macao and Taiwan)and is subject to tax collection on an actual profit basis. 1.在中国境内(不包括港、澳、台地区)注册成立、实行查账征收的居民企业;
(b)When it accepts the investment, it does not have more than 200 employees, the number of employees who have a university diploma at or above the undergraduate level shall not be less than 30% of the total number of employees; and neither its total assets nor its annual sales revenue exceeds 30 million yuan. 2.接受投资时,从业人数不超过200人,其中具有大学本科以上学历的从业人数不低于30%;资产总额和年销售收入均不超过3000万元;
(c) It had been formed for not more than five years (60 months) when it accepts the investment. 3.接受投资时设立时间不超过5年(60个月);
(d) It is not listed on a domestic or foreign stock exchange when it accepts the investment and within two years after it accepts the investment.
......
 4.接受投资时以及接受投资后2年内未在境内外证券交易所上市;
......

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