今天济南代理记账公司编制了“创投企业纳税优惠备案办税流程”，希望对您有所帮助，祝您阅读愉快！
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、业务概述：（the description of business）
创业投资企业采取股权投资方式投资于未上市的中小高新技术企业2年以上的，可以按照其投资额的70%在股权持有满2年的当年抵扣该创业投资企业的应纳税所得额。享受该优惠政策的企业需办理备案手续。
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、政策依据：（The policy basis）
《中华人民共和国企业所得税法》(中华人民共和国主席令第六十三号); 《中华人民共和国企业所得税法实施条例》(中华人民共和国国务院令第512号); 《财政部 国家税务总局关于促进创业投资企业发展有关税收政策的通知》(财税〔2007〕31号); 《国家税务总局关于实施创业投资企业所得税优惠问题的通知》(国税发〔2009〕87号)。
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、办理部门：主管税务机关（to handle the department: the competent tax authorities）
四、纳税人办理时限（the taxpayer to handle the time）：
创业投资企业申请享受投资抵扣应纳税所得额，应在其报送申请投资抵扣应纳税所得额年度纳税申报表之前，向主管税务机关报送备案资料。
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、税务机关办结时限：（The tax authorities transferred to time）
主管税务机关应在受理纳税人减免税备案后7个工作日内完成登记备案工作，并告知纳税人执行。
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、应提供资料：（Information should be provided）
创业投资企业申请享受投资抵扣应纳税所得额，应在其报送申请投资抵扣应纳税所得额年度纳税申报表以前，向主管税务机关报送以下资料备案： (一)经备案管理部门核实后出具的年检合格通知书(副本);? (二)关于创业投资企业投资运作情况的说明;? (三)中小高新技术企业投资合同或章程的复印件、实际所投资金验资报告等相关材料; (四)中小高新技术企业基本情况(包括企业职工人数、年销售(营业)额、资产总额等)说明;? (五)由省、自治区、直辖市和计划单列市高新技术企业认定管理机构出具的中小高新技术企业有效的高新技术企业证书(复印件)。
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、办事程序：（Procedures:）
创业投资企业申请享受投资抵扣应纳税所得额，企业可直接向主管税务机关申请。
Venture investment enterprises apply for to enjoy investment deduction of taxable income, the enterprise can directly apply to the competent tax authorities.
以上就是济南代理记账公司分享的“创投企业纳税优惠备案办税流程”。
Above is the jinan bookkeeping agency company share "throws the enterprise tax preferential tax process" for the record.
济南代理记账公司：http://www.jnqqjz.com
