Ministry of Finance and State Administration of Taxation, Circular on Tax Policies Relevant to Promoting the Development of Venture Capital Investment Enterprises
财政部、国家税务总局关于促进创业投资企业发展有关税收政策的通知
Tax reduction for venture capital investment enterprises investing in unlisted technology SMEs.
Date:
June 2007
CLP Reference: 3200/07.02.07
Promulgated: 07 February 2007
Effective: 01 January 2006
Keywords (click to search): [private equity] [startup business] [levy] [revenue] [pooled investment] [venture capitalist] [VC]
Tax reduction for venture capital investment enterprises investing in unlisted technology SMEs.
Issued: February 7 2007
Effective: January 1 2006
Main Contents: Where a venture capital investment enterprise has invested in an unlisted small- or medium-sized high and new technology enterprise (Technology SME) in the form of equity investment for two years or more, the taxable income of the venture capital investment enterprise may be offset by 70% of the...
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