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企业所得税法及其实施条例规定“创业投资企业采取股权投资方式投资于未上市的中小高新技术企业2年以上的,可以按照其投资额的70%在股权持有满2年的当年抵扣该创业投资企业的应纳税所得额;当年不足抵扣的,可以在以后纳税年度结转抵扣。”本文通过对天津市近5年的实际运转情况的分析,发现该项政策效应尚未完全体现,亟待深入研究创业投资抵减税收的政策效应,以进一步完善相关政策措施,更好地引导资本流向,支持大众创业万众创新。
The Law on Enterprise Income Tax and its Implementation Regulations stipulate that “when a venture capital enterprise invests in an unlisted small and medium-sized high-tech enterprise for more than two years by way of equity investment, it may deduct 70% of its investment in the year when the equity is held for two years The amount of taxable income of the venture capital enterprise shall not be less than that of the year but can be carried forward in the subsequent tax year. ”This article analyzes the actual operation of Tianjin in the past five years and finds that the policy effect has not yet been fully implemented It is urgent to further study the policy effects of tax deduction for venture capital investment so as to further improve the relevant policies and measures so as to better guide the capital flow and support the innovation of mass entrepreneurship.