| Announcement of the State Administration of Taxation on Relevant Issues Concerning the Tax Policies Regarding Venture Capital Enterprises and Individual Angel Investors | | 国家税务总局关于创业投资企业和天使投资个人税收政策有关问题的公告 |
| (Announcement No. 43 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第43号） |
| For the purpose of implementing the Notice of the Ministry of Finance and the State Administration of Taxation on the Tax Policies on Venture Capital Enterprises and Individual Angel Investors (No. 55 [2018], Ministry of Finance, hereinafter referred to as the “Notice”), the relevant issues concerning the tax policies regarding venture capital enterprises and individual angel investors are hereby announced as follows: | | 为贯彻落实《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》（财税〔2018〕55号，以下简称《通知》），现就创业投资企业和天使投资个人税收政策有关问题公告如下： |
| I. Relevant Policy Implementation Standards | | 一、相关政策执行口径 |
| 1. For the purpose of Article 1 of the Notice, “for two years or more” means that a corporate venture capital investment enterprise (hereinafter referred to as a “corporate venture capital enterprise”), a limited partnership venture capital enterprise (hereinafter referred to as a “partnership venture capital enterprise”) or an individual angel investor has made paid-in investment in any scientific and technological enterprise at the embryo or start-up stage (hereinafter referred to as a “scientific and technological enterprise at the start-up stage”) for two years or more. The investment time shall be counted from the date when a scientific and technological enterprise at the start-up stage accepts the investment and completes themodification ofindustrial and commercial registration. | | （一）《通知》第一条所称满2年是指公司制创业投资企业（以下简称“公司制创投企业”）、有限合伙制创业投资企业（以下简称“合伙创投企业”）和天使投资个人投资于种子期、初创期科技型企业（以下简称“初创科技型企业”）的实缴投资满2年，投资时间从初创科技型企业接受投资并完成工商变更登记的日期算起。 |
| 2. For the purpose of item (1) of Article 2 of the Notice, “proportion of the total amount of research and development expenses to costs and expenses” means the proportion of the total amount of research and development expenses in the year when it accepts the investment and the next tax year to the total costs and expenses during the same period. | | （二）《通知》第二条第（一）项所称研发费用总额占成本费用支出的比例，是指企业接受投资当年及下一纳税年度的研发费用总额合计占同期成本费用总额合计的比例。 |
| 3. For the purpose of item (3) of Article 3 of the Notice, “proportion of capital contribution” shall be calculated as the proportion of the amount of paid-in capital contribution of a partner to the partnership venture capital enterprise at the end of the year till when investment has been made for two years to the total amount of paid-in capital contributionsmade by all partners. | | （三）《通知》第三条第（三）项所称出资比例，按投资满2年当年年末各合伙人对合伙创投企业的实缴出资额占所有合伙人全部实缴出资额的比例计算。 |
| 4. For the purpose of the Notice, “indicators of number of employees and total assets” shall be calculated on the basis of the average number during the 12 consecutive months before a scientific and technological enterprise at the start-up stage accepts the investment. Where the period is less than 12 months, the calculation shall be made on the basis of the average number during the actual months. The specific formula is as follows: | | （四）《通知》所称从业人数及资产总额指标，按照初创科技型企业接受投资前连续12个月的平均数计算，不足12个月的，按实际月数平均计算。具体计算公式如下： |
| Monthly average number = (Number at the beginning of the month + Number at the end of the month) ÷2 | | 月平均数＝（月初数＋月末数）÷2 |
| Average number during the 12 consecutive months before investment is accepted = Sum of average numbers of the 12 consecutive months before investment is accepted ÷12 | | 接受投资前连续12个月平均数＝接受投资前连续12个月平均数之和÷12 |
| 5. Where an incorporated partner invests in multiple eligible partnership venture capital enterprises, the allowable investment tax credit and the income that shall be distributed to it may be calculated on a consolidated basis. 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; or, if there is a surplus after credit that year, the enterprise income tax shall be calculated and paid in accordance with the relevant provisions of the Enterprise Income Tax Law. | | （五）法人合伙人投资于多个符合条件的合伙创投企业，可合并计算其可抵扣的投资额和分得的所得。当年不足抵扣的，可结转以后纳税年度继续抵扣；当年抵扣后有结余的，应按照企业所得税法的规定计算缴纳企业所得税。 |
| For the purpose of the Notice, “eligible partnership venture capital enterprises” include the partnership venture capital enterprises that meet the conditions as prescribed in the Notice and the partnership venture capital enterprises that meet the conditions as prescribed in the Announcement of the State Administration of Taxation on Issues Concerning the Enterprise Income Tax on Incorporated Partners of Limited Partnership Venture Capital Enterprises (Announcement No. 81 [2015], SAT). | | 所称符合条件的合伙创投企业既包括符合《通知》规定条件的合伙创投企业，也包括符合《国家税务总局关于有限合伙制创业投资企业法人合伙人企业所得税有关问题的公告》（国家税务总局公告2015年第81号）规定条件的合伙创投企业。 |
| II. Handling Procedures and Materials | | 二、办理程序和资料 |
| 1. Enterprise income tax | | （一）企业所得税 |
| (1) A corporate venture capital enterprise or any incorporated partner of a partnership venture capital enterprise shall, when making an annual declaration for enjoying tax preferences, undergo the relevant formalities in accordance with the Announcement of the State Administration of Taxation on Issuing the Revised Measures for Handling the Matters Concerning Preferential Enterprise Income Tax Policies (Announcement No. 23 [2018], SAT). | | 1.公司制创投企业和合伙创投企业法人合伙人在年度申报享受优惠时，按照《国家税务总局关于发布修订后的〈企业所得税优惠政策事项办理办法〉的公告》（国家税务总局公告2018年第23号）的规定办理有关手续。 |
| (2) Where any incorporated partner of a partnership venture capital enterprise is eligible for enjoying the tax preferences, the partnership venture capital enterprise shall, after the end of the year till when it has made investment in a scientific and technological enterprise at the start-up stage for two years and the year when income is distributed, submit in a timely manner to the incorporated partner a Detailed Statement on the Distribution of the Income of the Incorporated Partners of a Partnership Venture Capital Enterprise (see Annex 1). | | 2.合伙创投企业的法人合伙人符合享受优惠条件的，合伙创投企业应在投资初创科技型企业满2年的年度以及分配所得的年度终了后及时向法人合伙人提供《合伙创投企业法人合伙人所得分配情况明细表》（附件1）。 |
2. Individual income tax
．．．．．． | | （二）个人所得税
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