Circular on Policy Issues Concerning Income Tax on Individual Partners of Venture Capital Firms

关于创业投资企业个人合伙人所得税政策问题的通知

Venture capital firm partners may pay tax on an investment fund basis

(Issued by the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission and the China Securities Regulatory Commission on January 10, 2019 and effective as of January 1, 2019 until December 31, 2023.)

(财政部、国家税务总局、国家发展和改革委员会、中国证券监督管理委员会于二零一九年一月十日发布，自二零一九年一月一日起执行，至二零二三年十二月三十一日止。)

 

财税〔2019〕8号

Cai Shui [2019] No.8

各省、自治区、直辖市、计划单列市财政厅（局）、发展改革委、证券监督管理机构，国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局、发展改革委：

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