80体育

ninhao,huanyingninfangwen80tiyudeqiyewangzhan!

投资热线: / 82608712 E-mail:

科发担保2019年度社会责任报告 |科发担保全力支持新冠病毒疫情防控 >

新闻资讯

创业投资为您提供最新的资讯动态

经济动态

当前位置:80体育 - 经济动态

关于创业投资企业和天使投资个人有关税收政策的通知
发布者:admin  发布时间:2018-5-17 10:21:01  点击:4711

80体育caishui〔2018〕55hao

gesheng、zizhiqu、zhixiashi、jihuadanlieshicaizhengting(ju)、guojiashuiwuju、difangshuiwuju,xinjiangshengchanjianshebingtuancaizhengju:

  weijinyibuzhichichuangyetouzifazhan,xianjiuchuangyetouziqiyehetianshitouzigerenyouguanshuishouzhengcewentitongzhiruxia:

  yi、shuishouzhengceneirong

  (yi)gongsizhichuangyetouziqiyecaiquguquantouzifangshizhijietouziyuzhongziqi、chuchuangqikejixingqiye(yixiajianchengchuchuangkejixingqiye)man2nian(24geyue,xiatong)de,keyianzhaotouziede70%zaiguquanchiyouman2niandedangniandikougaigongsizhichuangyetouziqiyedeyingnashuisuodee;dangnianbuzudikoude,keyizaiyihounashuiniandujiezhuandikou。

80体育  (er)youxianhehuozhichuangyetouziqiye(yixiajianchenghehuochuangtouqiye)caiquguquantouzifangshizhijietouziyuchuchuangkejixingqiyeman2niande,gaihehuochuangtouqiyedehehuorenfenbieanyixiafangshichuli:

  1.farenhehuorenkeyianzhaoduichuchuangkejixingqiyetouziede70%dikoufarenhehuorenconghehuochuangtouqiyefendedesuode;dangnianbuzudikoude,keyizaiyihounashuiniandujiezhuandikou。

  2.gerenhehuorenkeyianzhaoduichuchuangkejixingqiyetouziede70%dikougerenhehuorenconghehuochuangtouqiyefendedejingyingsuode;dangnianbuzudikoude,keyizaiyihounashuiniandujiezhuandikou。

  (san)tianshitouzigerencaiquguquantouzifangshizhijietouziyuchuchuangkejixingqiyeman2niande,keyianzhaotouziede70%dikouzhuanranggaichuchuangkejixingqiyeguquanqudedeyingnashuisuodee;dangqibuzudikoude,keyizaiyihouqudezhuanranggaichuchuangkejixingqiyeguquandeyingnashuisuodeeshijiezhuandikou。

  tianshitouzigerentouziduogechuchuangkejixingqiyede,duiqizhongbanlizhuxiaoqingsuandechuchuangkejixingqiye,tianshitouzigerenduiqitouziede70%shangweidikouwande,kezizhuxiaoqingsuanzhiriqi36geyueneidikoutianshitouzigerenzhuanrangqitachuchuangkejixingqiyeguquanqudedeyingnashuisuodee。

  er、xiangguanzhengcetiaojian

  (yi)bentongzhisuochengchuchuangkejixingqiye,yingtongshifuheyixiatiaojian:

80体育  1.zaizhongguojingnei(bubaokuogang、ao、taidiqu)zhucechengli、shixingchazhangzhengshoudejuminqiye;

80体育  2.jieshoutouzishi,congyerenshubuchaoguo200ren,qizhongjuyoudaxuebenkeyishangxuelidecongyerenshubudiyu30%;zichanzongehenianxiaoshoushourujunbuchaoguo3000wanyuan;

  3.jieshoutouzishishelishijianbuchaoguo5nian(60geyue);

80体育  4.jieshoutouzishiyijijieshoutouzihou2nianneiweizaijingneiwaizhengquanjiaoyisuoshangshi;

80体育  5.jieshoutouzidangnianjixiayinashuiniandu,yanfafeiyongzongezhanchengbenfeiyongzhichudebilibudiyu20%。

80体育  (er)xiangshoubentongzhiguidingshuishouzhengcedechuangyetouziqiye,yingtongshifuheyixiatiaojian:

80体育  1.zaizhongguojingnei(buhangang、ao、taidiqu)zhucechengli、shixingchazhangzhengshoudejuminqiyehuohehuochuangtouqiye,qiebushuyubeitouzichuchuangkejixingqiyedefaqiren;

80体育  2.fuhe《chuangyetouziqiyeguanlizanxingbanfa》(fazhangaigeweideng10bumenlingdi39hao)guidinghuozhe《simutouzijijinjianduguanlizanxingbanfa》(zhengjianhuilingdi105hao)guanyuchuangyetouzijijindetebieguiding,anzhaoshangshuguidingwanchengbeianqieguifanyunzuo;

  3.touzihou2niannei,chuangyetouziqiyejiqiguanlianfangchiyoubeitouzichuchuangkejixingqiyedeguquanbilihejiyingdiyu50%。

  (san)xiangshoubentongzhiguidingdeshuishouzhengcedetianshitouzigeren,yingtongshifuheyixiatiaojian:

  1.bushuyubeitouzichuchuangkejixingqiyedefaqiren、guyuanhuoqiqinshu(baokuopeiou、fumu、zinv、zufumu、waizufumu、sunzinv、waisunzinv、xiongdijiemei,xiatong),qieyubeitouzichuchuangkejixingqiyebucunzailaowupaiqiandengguanxi;

  2.touzihou2niannei,benrenjiqiqinshuchiyoubeitouzichuchuangkejixingqiyeguquanbilihejiyingdiyu50%。

  (si)xiangshoubentongzhiguidingdeshuishouzhengcedetouzi,jinxianyutongguoxiangbeitouzichuchuangkejixingqiyezhijiezhifuxianjinfangshiqudedeguquantouzi,bubaokuoshourangqitagudongdecunliangguquan。

  san、guanlishixiangjiguanliyaoqiu

80体育  (yi)bentongzhisuochengyanfafeiyongkoujing,anzhao《caizhengbu guojiashuiwuzongju kejibuguanyuwanshanyanjiukaifafeiyongshuiqianjiajikouchuzhengcedetongzhi》(caishui〔2015〕119hao)dengguidingzhixing。

80体育  (er)bentongzhisuochengcongyerenshu,baokuoyuqiyejianlilaodongguanxidezhigongrenyuanjiqiyejieshoudelaowupaiqianrenyuan。congyerenshuhezichanzongezhibiao,anzhaoqiyejieshoutouziqianlianxu12geyuedepingjunshujisuan,buzu12geyuede,anshijiyueshupingjunjisuan。

  bentongzhisuochengxiaoshoushouru,baokuozhuyingyewushouruyuqitayewushouru;nianxiaoshoushouruzhibiao,anzhaoqiyejieshoutouziqianlianxu12geyuedeleijishujisuan,buzu12geyuede,anshijiyueshuleijijisuan。

80体育  bentongzhisuochengchengbenfeiyong,baokuozhuyingyewuchengben、qitayewuchengben、xiaoshoufeiyong、guanlifeiyong、caiwufeiyong。

  (san)bentongzhisuochengtouzie,anzhaochuangyetouziqiyehuotianshitouzigerenduichuchuangkejixingqiyedeshijiaotouziequeding。

  hehuochuangtouqiyedehehuorenduichuchuangkejixingqiyedetouzie,anzhaohehuochuangtouqiyeduichuchuangkejixingqiyedeshijiaotouziehehehuoxieyiyuedingdehehuorenzhanhehuochuangtouqiyedechuzibilijisuanqueding。hehuorenconghehuochuangtouqiyefendedesuode,anzhao《caizhengbu  guojiashuiwuzongjuguanyuhehuoqiyehehuorensuodeshuiwentidetongzhi》(caishui〔2008〕159hao)guidingjisuan。

  (si)tianshitouzigeren、gongsizhichuangyetouziqiye、hehuochuangtouqiye、hehuochuangtouqiyefarenhehuoren、beitouzichuchuangkejixingqiyeyinganguidingbanliyouhuishouxu。

  (wu)chuchuangkejixingqiyejieshoutianshitouzigerentouziman2nian,zaishanghaizhengquanjiaoyisuo、shenzhenzhengquanjiaoyisuoshangshide,tianshitouzigerenzhuanranggaiqiyegupiaoshi,anzhaoxianxingxianshouguyouguanguidingzhixing,qishangweidikoudetouzie,zaishuikuanqingsuanshiyibingjisuandikou。

  (liu)xiangshoubentongzhiguidingdeshuishouzhengcedenashuiren,qizhuguanshuiwujiguanduibeitouziqiyeshifoufuhechuchuangkejixingqiyetiaojianyouyiyide,keyizhuanqingbeitouziqiyezhuguanshuiwujiguantigongxiangguancailiao。duinashuirentigongxujiaziliao,weiguixiangshoushuishouzhengcede,yinganshuishouzhengguanfaxiangguanguidingchuli,bingjiangqilierushixinnashuirenmingdan,anguidingshishilianhechengjiecuoshi。

  si、zhixingshijian

80体育  bentongzhiguidingdetianshitouzigerensuodeshuizhengcezi2018nian7yue1riqizhixing,qitagexiangzhengcezi2018nian1yue1riqizhixing。zhixingriqiqian2nianneifashengdetouzi,zaizhixingriqihoutouziman2nian,qiefuhebentongzhiguidingdeqitatiaojiande,keyishiyongbentongzhiguidingdeshuishouzhengce。

  《caizhengbu shuiwuzongjuguanyuchuangyetouziqiyehetianshitouzigerenyouguanshuishoushidianzhengcedetongzhi》(caishui〔2017〕38hao)zi2018nian7yue1riqifeizhi,fuheshidianzhengcetiaojiandetouziekeanbentongzhideguidingjixudikou。

caizhengbu shuiwuzongju

2018nian5yue14ri

 

 


下一页:基金业协会:将对不符合要求私募管理人进行自律管理
    

dingbu