Circular on Issues Concerning the Implementation of Preferential Income Tax Treatment for Venture Investment Enterprises

关于实施创业投资企业所得税优惠问题的通知

The Circular sets forth the criteria under which a venture investment enterprise may enjoy tax reduction for investment in an unlisted small or medium high and new technology enterprise.

(Issued by the State Administration of Taxation on April 30 2009 and effective as of January 1 2008.)

(国家税务总局于二零零九年四月三十日发布，自二零零八年一月一日起执行。)

国税发 [2009] 87号

Guo Shui Fa [2009] No.87

各省、自治区、直辖市和计划单列市国家税务局、地方税务局：

Offices of the State Administration of Taxation and local taxation bureaux of provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans:

为落实创业投资企业所得税优惠政策，促进创业投资企业的发展，根据《中华人民共和国企业所得税法》及其实施条例等有关规定，现就创业投资企业所得税优惠的有关问题通知如下：

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