Announcement on Issues Relevant to Enterprise Income Tax on Legal Person Partners of Venture Capital Firms Organized as Limited Partnerships

关于有限合伙制创业投资企业法人合伙人企业所得税有关问题的公告

Tax deductions made easier for VC partners.

(Issued by the State Administration of Taxation on November 16 2015 and effective as of October 1 2015.)

(国家税务总局于二零一五年十一月十六日发布，自二零一五年十月一日起执行。)

SAT Announcement [2015] No.81

国家税务总局公告 [2015] 第81号

Pursuant to provisions such as the PRC Enterprise Income Tax Law, its Implementing Regulations and the Ministry of Finance and State Administration of Taxation, Circular on Expanding the Implementation of Relevant Pilot Tax Policies of National Innovation Demonstration Zones on a Nationwide Basis (Cai Shui [2015] No.116), we hereby announce matters relevant to enterprise income tax on legal person partners of venture capital firms organized as limited partnerships as follows:

根据《中华人民共和国企业所得税法》及其实施条例、《财政部 国家税务总局关于将国家自主创新示范区有关税收试点政策推广到全国范围实施的通知》(财税〔2015〕116号)规定，现就有限合伙制创业投资企业法人合伙人企业所得税有关问题公告如下：

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