medium
2022-02-21
Extension of Corporate Income Tax Policy for Venture Capital Enterprises and Angel Investors Investing in Early-Stage Tech Startups
创业投资企业和天使投资个人投资初创科技型企业所得税政策延续执行
财政部
mof
This document extends the implementation of preferential corporate income tax policies for venture capital enterprises and angel investors who invest in early-stage technology startups, aiming to further support entrepreneurship and innovation.
Document Text
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财政部 税务总局公告2022年第6号<br>
为进一步支持创业创新,现就创业投资企业和天使投资个人投资初创科技型企业所得税政策有关事项公告如下:<br>
自2022年1月1日至2023年12月31日,对于初创科技型企业需符合的条件,从业人数继续按不超过300人、资产总额和年销售收入按均不超过5000万元执行,《财政部 税务总局关于创业投资企业和天使投资个人有关税收政策的通知》(财税〔2018〕55号)规定的其他条件不变。<br>
在此期间已投资满2年及新发生的投资,可按财税〔2018〕55号文件和本公告规定适用税收政策。<br>
财 政 部 税务总局<br>
2022年2月9日
Topics
venture capital
tax policy
startup innovation
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2022-02-21 |
| Category | major_policy |
| Policy Area | 创业投资 |
| CMS Category | 政策发布 |
Verification
References (3)
| unkn 财税〔2018〕55号 | formal |
| unkn 可按财税〔2018〕55号 | formal |
| unkn 财政部 税务总局关于创业投资企业和天使投资个人有关税收政策的通知 | named |
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