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创业投资和天使投资是促进大众创业、万众创新的重要资本力量,是促进科技创新成果转化的助推器,是推进供给侧结构性改革的新动能。为促进创业投资持续健康发展,财政部、国家税务总局联合发布了《关于创业投资企业和天使投资个人有关税收试点政策的通知》(财税[2017]38号)。随后,国家税务总局发布了《关于创业投资企业和天使投资个人税收试点政策有关问题的公告》(国家税务总局公告2017
Venture capital and angel investment are important capital forces to promote public entrepreneurship and innovation, and are boosters for promoting the transformation of scientific and technological innovations. They are also the new impetus for promoting supply-side structural reforms. In order to promote the sustained and healthy development of venture capital investment, the Ministry of Finance and the State Administration of Taxation jointly issued the Notice on the Pilot Policies on Taxation for Individuals Involving Venture Capital Investment and Angel Investment (Cai Shui [2017] No. 38). Subsequently, the State Administration of Taxation promulgated the “Notice on Relevant Issues concerning the Pilot Policies on Individual Taxes for Venture Capital Investment Enterprises and Angel Investment” (Announcement of the State Administration of Taxation 2017