Starting from 20 19, 65438+ 10 and 1 day, legally registered venture capital enterprises can choose to be accounted as a single investment fund, and their individual partners' income from equity transfer and fund dividends will be calculated and paid personal income tax at the tax rate of 20% respectively.

Or choose to calculate according to the overall annual income of venture capital enterprises, and the income obtained by their individual partners from venture capital enterprises shall be calculated and paid according to the "operating income" project and the excess progressive tax rate of 5%-35%.

After the venture capital enterprise chooses to calculate with a single investment fund or with the overall annual income of the venture capital enterprise, it cannot be changed within 3 years.