announcement
high
2023-08-04
Announcement on the Continuation of Policy Conditions for Venture Capital Enterprises and Angel Investment Individuals Investing in Start-up Technology-based Enterprises
财政部 税务总局关于延续执行创业投资企业和天使投资个人投资初创科技型企业有关政策条件的公告
财政部
mof
This document announces the continuation of tax incentive policies for venture capital enterprises and angel investors investing in eligible start-up technology-based enterprises, aimed at further supporting entrepreneurship and innovation.
Document Text
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财政部 税务总局公告2023年第17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有关税收政策事项公告如下： <br>
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有关税收政策。 <br>
本公告执行至2027年12月31日。 <br>
财政部 税务总局 <br>
2023年8月1日
Topics
venture capital
tax incentives
innovation policy
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2023-08-04 |
| Category | regulation |
| Policy Area | 创业投资税收优惠 |
| 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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