创业投资企业的投资额70%税前扣除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。根据财政部、国家税务总局发布的《关于促进创业投资企业发展有关税收政策的通知》(财税[2007]31号),享受该项政策,应当满足以下条件: Investment in Venture Capital Enterprises 70% Pre-tax Deduction Venture Capital Enterprises Investing in Equity Investment in Unlisted Small and Medium-sized High-tech Enterprises for Over 2 Years According to 70% of the Investment in the Year of Equity Ownership of 2 Years The amount of taxable income deducting the venture capital investment enterprise; if the deduction is insufficient in that year, the deduction may be carried forward in the subsequent tax year. According to the Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Tax Policies for Promoting the Development of Venture Capital Enterprises (Cai Shui [2007] No. 31), to enjoy this policy, the following conditions shall be met: