Announcement on Issues Relevant to Enterprise Income Tax on Legal Person Partners of Venture Capital Firms Organized as Limited Partnerships

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

Tax deductions made easier for VC partners.

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(Issued by the State Administration of Taxation on November 16 2015 and effective as of October 1 2015.)

(国家税务总局于二零一五年十一月十六日发布，自二零一五年十月一日起执行。)

 

国家税务总局公告 [2015] 第81号