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为促进创业活力,我国将创业投资额抵减应纳税所得额的企业所得税优惠的适用范围扩大至法人合伙人通过有限合伙制创投企业的投资。新政策的某些特别规定使得企业通过有限合伙制创业投资企业投资于未上市中小高新技术企业能获得更大的税收节约。所以,在可能的情况下,纳税人利用有限合伙制创投企业是明智的选择。
In order to promote the vitality of entrepreneurship, the scope of the preferential corporate income tax of the amount of the venture capital investment that is deducted from taxable income is extended to the investment made by the legal person partners through the venture capital of the limited partnership. Certain special provisions of the new policy allow enterprises to invest more in small and medium-sized high-tech enterprises that are not yet listed through limited partnership venture capital investment enterprises to obtain greater tax savings. Therefore, it is wise for taxpayers to use limited partnership to start a venture if possible.