今天濟(jì)南代理記賬公司編制了“創(chuàng)投企業(yè)納稅優(yōu)惠備案辦稅流程”，希望對(duì)您有所幫助，祝您閱讀愉快！
Jinan bookkeeping agency company created today "throws the enterprise tax preferential tax process" for the record, hope to help you, I wish you a happy reading!
一、業(yè)務(wù)概述：（the description of business）
創(chuàng)業(yè)投資企業(yè)采取股權(quán)投資方式投資于未上市的中小高新技術(shù)企業(yè)2年以上的，可以按照其投資額的70%在股權(quán)持有滿2年的當(dāng)年抵扣該創(chuàng)業(yè)投資企業(yè)的應(yīng)納稅所得額。享受該優(yōu)惠政策的企業(yè)需辦理備案手續(xù)。
Venture investment enterprises adopt the mode of equity investment in unlisted small and medium-sized high-tech enterprises more than 2 years, can according to their investment in the equity holding 70% of the full two years of the deduction of the startup investment enterprise shall be the taxable income amount.Enjoy the preferential policy of enterprise should be put on record formalities.
二、政策依據(jù)：（The policy basis）
《中華人民共和國(guó)企業(yè)所得稅法》(中華人民共和國(guó)主席令第六十三號(hào)); 《中華人民共和國(guó)企業(yè)所得稅法實(shí)施條例》(中華人民共和國(guó)國(guó)務(wù)院令第512號(hào)); 《財(cái)政部 國(guó)家稅務(wù)總局關(guān)于促進(jìn)創(chuàng)業(yè)投資企業(yè)發(fā)展有關(guān)稅收政策的通知》(財(cái)稅〔2007〕31號(hào)); 《國(guó)家稅務(wù)總局關(guān)于實(shí)施創(chuàng)業(yè)投資企業(yè)所得稅優(yōu)惠問(wèn)題的通知》(國(guó)稅發(fā)〔2009〕87號(hào))。
The enterprise income tax law of the People's Republic of China (the President of the People's Republic of China no. Sixty-three);The implementation regulations of the enterprise income tax law of the People's Republic of China (order no. 512 of the state council of the People's Republic of China);The ministry of finance the state administration of taxation on startup investment enterprise development announcement concerning the tax policy (caishui [2007] 31);The state administration of taxation on implementation of notice of startup investment enterprise income tax preferential (guoshuifa [2009] no. 87).
三、辦理部門：主管稅務(wù)機(jī)關(guān)（to handle the department: the competent tax authorities）
四、納稅人辦理時(shí)限（the taxpayer to handle the time）：
創(chuàng)業(yè)投資企業(yè)申請(qǐng)享受投資抵扣應(yīng)納稅所得額，應(yīng)在其報(bào)送申請(qǐng)投資抵扣應(yīng)納稅所得額年度納稅申報(bào)表之前，向主管稅務(wù)機(jī)關(guān)報(bào)送備案資料。
Venture investment enterprises apply for to enjoy investment deduction of taxable income, submits application investment deduction of taxable income shall be in its annual tax return, before the record filing materials to the competent tax authorities.
五、稅務(wù)機(jī)關(guān)辦結(jié)時(shí)限：（The tax authorities transferred to time）
主管稅務(wù)機(jī)關(guān)應(yīng)在受理納稅人減免稅備案后7個(gè)工作日內(nèi)完成登記備案工作，并告知納稅人執(zhí)行。
The competent tax authorities shall in accepts the taxpayer tax reductions or exemptions for record within 7 working days after complete the registration and filing work, and inform the taxpayer is carried out.
六、應(yīng)提供資料：（Information should be provided）
創(chuàng)業(yè)投資企業(yè)申請(qǐng)享受投資抵扣應(yīng)納稅所得額，應(yīng)在其報(bào)送申請(qǐng)投資抵扣應(yīng)納稅所得額年度納稅申報(bào)表以前，向主管稅務(wù)機(jī)關(guān)報(bào)送以下資料備案： (一)經(jīng)備案管理部門核實(shí)后出具的年檢合格通知書(shū)(副本);? (二)關(guān)于創(chuàng)業(yè)投資企業(yè)投資運(yùn)作情況的說(shuō)明;? (三)中小高新技術(shù)企業(yè)投資合同或章程的復(fù)印件、實(shí)際所投資金驗(yàn)資報(bào)告等相關(guān)材料; (四)中小高新技術(shù)企業(yè)基本情況(包括企業(yè)職工人數(shù)、年銷售(營(yíng)業(yè))額、資產(chǎn)總額等)說(shuō)明;? (五)由省、自治區(qū)、直轄市和計(jì)劃單列市高新技術(shù)企業(yè)認(rèn)定管理機(jī)構(gòu)出具的中小高新技術(shù)企業(yè)有效的高新技術(shù)企業(yè)證書(shū)(復(fù)印件)。
Venture investment enterprises apply for to enjoy investment deduction of taxable income, should be in its submits application before annual investment deduction of taxable income tax return, the following information to the competent tax authorities for the record: (a) after check issued by the filing management department's annual inspection notice (copy);?(2) about startup investment enterprise investment operation instructions;?(3) a copy of the small and medium-sized high-tech enterprises investment contract or articles of association, the actual investment gold capital verification report and other relevant materials;(4) the basic situation of small and medium-sized high-tech enterprises (including the number of enterprise employees, annual sales (business), total assets, etc.);?(5) of the provinces, autonomous regions and municipalities directly under the central government and cities under separate state planning issued by the recognition of hi-tech enterprises management institution of the high and new technology enterprise of small and medium-sized high-tech enterprises effective certificate (copy).
七、辦事程序：（Procedures:）
創(chuàng)業(yè)投資企業(yè)申請(qǐng)享受投資抵扣應(yīng)納稅所得額，企業(yè)可直接向主管稅務(wù)機(jī)關(guān)申請(qǐng)。
Venture investment enterprises apply for to enjoy investment deduction of taxable income, the enterprise can directly apply to the competent tax authorities.
以上就是濟(jì)南代理記賬公司分享的“創(chuàng)投企業(yè)納稅優(yōu)惠備案辦稅流程”。
Above is the jinan bookkeeping agency company share "throws the enterprise tax preferential tax process" for the record.
濟(jì)南代理記賬公司：http://www.m.cdmlwx.com