价值工程
價值工程
개치공정
VALUE ENGINEERING
2014年
18期
183-184
,共2页
高新技术%创业投资应纳税所得额%投资收益%税负
高新技術%創業投資應納稅所得額%投資收益%稅負
고신기술%창업투자응납세소득액%투자수익%세부
high and new technology%venture investment amount of taxable income%income from investment%tax burden
本公司位于高新技术产业开发区，是一家具有一般纳税人资格的生产销售企业，由公司出资设立一家创业投资企业，公司100%控股；收购公司持有的GN公司30%和JX公司31.82%的股份，而GN公司为高新技术企业且未上市；有效的运用我国执行的创业投资企业税收优惠政策：创业投资公司投资于未上市中小高新技术企业2年以上(含2年)，可按其对中小高新技术企业投资额的70豫抵扣该创业投资企业的应纳税所得额；符合条件的居民企业之间的股息、红利等权益性投资收益为免税收入；可以增加公司的税后收益。取得降低公司整体税负的效果。
本公司位于高新技術產業開髮區，是一傢具有一般納稅人資格的生產銷售企業，由公司齣資設立一傢創業投資企業，公司100%控股；收購公司持有的GN公司30%和JX公司31.82%的股份，而GN公司為高新技術企業且未上市；有效的運用我國執行的創業投資企業稅收優惠政策：創業投資公司投資于未上市中小高新技術企業2年以上(含2年)，可按其對中小高新技術企業投資額的70豫牴釦該創業投資企業的應納稅所得額；符閤條件的居民企業之間的股息、紅利等權益性投資收益為免稅收入；可以增加公司的稅後收益。取得降低公司整體稅負的效果。
본공사위우고신기술산업개발구，시일가구유일반납세인자격적생산소수기업，유공사출자설립일가창업투자기업，공사100%공고；수구공사지유적GN공사30%화JX공사31.82%적고빈，이GN공사위고신기술기업차미상시；유효적운용아국집행적창업투자기업세수우혜정책：창업투자공사투자우미상시중소고신기술기업2년이상(함2년)，가안기대중소고신기술기업투자액적70예저구해창업투자기업적응납세소득액；부합조건적거민기업지간적고식、홍리등권익성투자수익위면세수입；가이증가공사적세후수익。취득강저공사정체세부적효과。
The company located in high and new technology industrial development zone, is a production and sales company of general taxpayer. Funded by the company to establish a venture capital company, company holds 100%owned, acquired company holds 30% of GN company and 31.82% of JX company, while as high and new technology enterprises, GN company is not listed. Effective use of tax incentives of venture investment companies in China: Venture investment companies to invest in unlisted small and medium high-tech enterprises over two years (including 2 years), according to 70 percent of its high-tech small and medium enterprises to invest in the venture capital amount of the deductible corporate taxable income; Dividends, bonuses and other equity investment income between qualified resident and enterprises are tax revenue; which can increase the company's after-tax income, get the effects of reducing the company's overall tax burden.
