Circular on Issues Concerning the Implementation of Preferential Income Tax Treatment for Venture Investment Enterprises

关于实施创业投资企业所得税优惠问题的通知

The Circular sets forth the criteria under which a venture investment enterprise may enjoy tax reduction for investment in an unlisted small or medium high and new technology enterprise.

By clpstaff | clp articles |

(Issued by the State Administration of Taxation on April 30 2009 and effective as of January 1 2008.)

(国家税务总局于二零零九年四月三十日发布，自二零零八年一月一日起执行。)

国税发 [2009] 87号

各省、自治区、直辖市和计划单列市国家税务局、地方税务局：

Guo Shui Fa [2009] No.87

为落实创业投资企业所得税优惠政策，促进创业投资企业的发展，根据《中华人民共和国企业所得税法》及其实施条例等有关规定，现就创业投资企业所得税优惠的有关问题通知如下：

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