创业投资企业优惠政策的思考

本公司位于高新技术产业开发区,是一家具有一般纳税人资格的生产销售企业,由公司出资设立一家创业投资企业,公司100%控股;收购公司持有的GN公司30%和JX公司31.82%的股份,而GN公司为高新技术企业且未上市;有效的运用我国执行的创业投资企业税收优惠政策:创业投资公司投资于未上市中小高新技术企业2年以上(含2年),可按其对中小高新技术企业投资额的70%抵扣该创业投资企业的应纳税所得额;符合条件的居民企业之间的股息、红利等权益性投资收益为免税收入;可以增加公司的税后收益。取得降低公司整体税负的效果。

Reflections on Preferential Policies of Venture Investment Enterprises

The company located in high and new technology industrial development zone, is a production and sales company of general taxpayer. Funded by the company to establish a venture capital company, company holds 100%owned, acquired company holds 30% of GN company and 31.82% of JX company, while as high and new technology enterprises, GN company is not listed. Effective use of tax incentives of venture investment companies in China： Venture investment companies to invest in unlisted small and medium high-tech enterprises over two years （including 2 years）, according to 70 percent of its high-tech small and medium enterprises to invest in the venture capital amount of the deductible corporate taxable income; Dividends, bonuses and other equity investment income between qualified resident and enterprises are tax revenue; which can increase the company＆#39;s after-tax income, get the effects of reducing the company＆#39;s overall tax burden.