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.
Share:
(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：