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创业投资企业优惠政策的思考

         

摘要

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's after-tax income, get the effects of reducing the company's overall tax burden.%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豫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。

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