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个人所得税优惠政策：创投企业以股权投资于初创科技型企业 - 北京代理记账

个人所得税优惠政策：创投企业以股权投资于初创科技型企业

2021-04-01上一篇：个人代理记账不再受法律保护，企业应如何应对？|下一篇：智能财务时代来临，财务人要如何应对？智能财务管理如何完善？

个人所得税优惠政策：创投企业以股权投资于初创科技型企业资讯第1张

股权投资初创科技型企业如何缴纳个人所得税

有限合伙制创业投资企业采取股权投资方式直接投资于初创科技型企业满2年的，个人合伙人可以按照对初创科技型企业投资额的70%抵扣个人合伙人从合伙创投企业分得的经营所得;当年不足抵扣的，可以在以后纳税年度结转抵扣。

合伙创投企业的个人合伙人符合享受优惠条件的，合伙创投企业应在投资初创科技型企业满2年的年度终了后3个月内，向合伙创投企业主管税务机关办理备案手续。

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个人所得税优惠政策：创投企业以股权投资于初创科技型企业

股权投资初创科技型企业如何缴纳个人所得税

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