If a limited partnership venture capital enterprise directly invests in a start-up science and technology enterprise for two years by means of equity investment, the partners of the partnership venture capital enterprise shall handle it in the following ways:
1. The legal person partner can deduct the income of the legal person partner from the partnership venture capital enterprise according to 70% of the investment in the start-up technology-based enterprise; If the deduction is insufficient in the current year, it can be carried forward in future tax years.
2. Individual partners can deduct the operating income of individual partners from the partnership venture capital enterprise according to 70% of the investment in start-up technology-based enterprises; If the deduction is insufficient in the current year, it can be carried forward in future tax years.
If an angel investor directly invests in a start-up technology-based enterprise by way of equity investment for two years, the taxable income obtained by transferring the equity of the start-up technology-based enterprise can be deducted by 70% of the investment amount; If the current deduction is insufficient, it can be carried forward for deduction when the taxable income of equity transfer of start-up technology-based enterprises is obtained in the future.
If an angel investor invests in a number of start-up technology-based enterprises in the experimental area, and 70% of the investment in the start-up technology-based enterprises that have been cancelled and liquidated has not been fully deducted, the taxable income obtained by the angel investor from transferring the equity of other start-up technology-based enterprises can be deducted within 36 months from the date of cancellation and liquidation.
I. Preferential Income Tax Policies If a venture capital enterprise invests in unlisted small and medium-sized high-tech enterprises by way of equity investment for more than two years, it can deduct the taxable income of the venture capital enterprise in the year when its equity has been held for two years. If the deduction is insufficient in the current year, it can be carried forward in future tax years. 2. When a venture capital enterprise applies for investment deduction of taxable income, it shall submit the following materials to the local competent tax authorities: certification materials such as the investment operation of the venture capital enterprise verified by the filing management department; Copies of investment contracts of small and medium-sized high-tech enterprises and capital verification certificates of actually invested funds and other related materials; Basic information of small and medium-sized high-tech enterprises, copies of high-tech enterprise certification and high-tech project certification issued by provincial science and technology departments.
It depends on local policies. There are discounts in many places in Hangzhou, especially for college students to start businesses. In addition to taxes, there are many supports such as funds and rent.
Entrepreneurial innovation is a powerful driving force for China's economic and social development. As an important lever to regulate the economy, taxation has played an important role in "double innovation". Recently, the state has successively issued 77 preferential tax policies for the main links and key areas of entrepreneurial innovation. Taxpayers should pay attention to the following six aspects when enjoying preferential tax policies.
1. Taxpayers may not enjoy preferential policies repeatedly.
Document Caishui [2065438+07] No.49 stipulates that those who have enjoyed the special preferential tax policies for supporting employment in previous years shall not enjoy the preferential tax policies stipulated in this notice. That is, each person can only enjoy preferential policies once, and the maximum period for each person to enjoy preferential tax policies is no more than 3 years.
Two, did not enjoy the full 3 years can continue to enjoy until the expiration of 3 years.
Caishui [2017] No.49 stipulates that those who did not enjoy the preferential tax policy for three years in 202113 may continue to enjoy it until the expiration of three years. That is to say, taxpayers who are individual industrial and commercial households established in February 20 16, 16 or enterprises that absorb unemployed people who meet the preferential tax conditions can continue to enjoy preferential policies before the end of February 200216,65438. Taxpayers are individual industrial and commercial households established in February, 20021and 65438+2, or enterprises that absorb unemployed people who meet the preferential tax conditions can continue to enjoy preferential policies before the end of February, 2022.
Three, when the actual tax payable is less than the tax exemption limit, the actual tax payable is limited.
If the actual tax payable of the taxpayer in that year is lower than the tax reduction or exemption limit, it shall be limited to the actual tax payable; If the actual tax payable is greater than the tax reduction or exemption limit, the tax reduction or exemption limit shall prevail. Where the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge reduced or exempted by enterprise taxpayers are less than the approved total amount of tax reduction or exemption, the taxpayer may deduct the enterprise income tax from the difference when settling the enterprise income tax. If the deduction is not completed in the current year, it will not be carried forward to the next year.
4. Enterprises can choose to apply the most favorable policies.
Enterprises can not only apply the preferential tax policies stipulated in Caishui [2065438+07] No.49, but also other special preferential tax policies to support employment. Enterprises can choose to apply the most favorable policies and cannot enjoy them repeatedly. However, if an enterprise meets the special preferential policies for non-supporting employment such as small and micro enterprises and high-tech enterprises, it does not belong to repeated enjoyment.
Five, pay attention to the scope of service enterprises that meet the preferential tax policies.
Service-oriented enterprises that meet tax incentives refer to enterprises engaged in business activities within the life service range of "real estate leasing service" and "business auxiliary service" in the notes on sales services, intangible assets and real estate registered and established in accordance with the Provisional Regulations on the Registration and Administration of Private Non-enterprise Units, as well as private non-enterprise units.
Six, to the competent tax authorities for the record and enjoy preferential documents.
When taxpayers engaged in individual industrial and commercial households enjoy preferential tax returns, they should file with the competent tax authorities with the Employment and Entrepreneurship Certificate or the Employment and Unemployment Registration Certificate.
When taxpayers of enterprises and private non-enterprise units enjoy preferential tax declaration, they shall report to the competent tax authorities on the strength of the Certificate of Absorbing Unemployed Persons in Enterprises and the Actual Work Schedule of Employees with Employment and Entrepreneurship Certificate issued by the human resources and social security departments at or above the county level.