今天濟南代理記賬公司編制了“創投企業納稅優惠備案辦稅流程”，希望對您有所幫助，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、業務概述：（the description of business）
創業投資企業采取股權投資方式投資于未上市的中小高新技術企業2年以上的，可以按照其投資額的70%在股權持有滿2年的當年抵扣該創業投資企業的應納稅所得額。享受該優惠政策的企業需辦理備案手續。
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：（The policy basis）
《中華人民共和國企業所得稅法》(中華人民共和國主席令第六十三號); 《中華人民共和國企業所得稅法實施條例》(中華人民共和國國務院令第512號); 《財政部 國家稅務總局關于促進創業投資企業發展有關稅收政策的通知》(財稅〔2007〕31號); 《國家稅務總局關于實施創業投資企業所得稅優惠問題的通知》(國稅發〔2009〕87號)。
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：主管稅務機關（to handle the department: the competent tax authorities）
四、納稅人辦理時限（the taxpayer to handle the time）：
創業投資企業申請享受投資抵扣應納稅所得額，應在其報送申請投資抵扣應納稅所得額年度納稅申報表之前，向主管稅務機關報送備案資料。
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、稅務機關辦結時限：（The tax authorities transferred to time）
主管稅務機關應在受理納稅人減免稅備案后7個工作日內完成登記備案工作，并告知納稅人執行。
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、應提供資料：（Information should be provided）
創業投資企業申請享受投資抵扣應納稅所得額，應在其報送申請投資抵扣應納稅所得額年度納稅申報表以前，向主管稅務機關報送以下資料備案： (一)經備案管理部門核實后出具的年檢合格通知書(副本);? (二)關于創業投資企業投資運作情況的說明;? (三)中小高新技術企業投資合同或章程的復印件、實際所投資金驗資報告等相關材料; (四)中小高新技術企業基本情況(包括企業職工人數、年銷售(營業)額、資產總額等)說明;? (五)由省、自治區、直轄市和計劃單列市高新技術企業認定管理機構出具的中小高新技術企業有效的高新技術企業證書(復印件)。
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:）
創業投資企業申請享受投資抵扣應納稅所得額，企業可直接向主管稅務機關申請。
Venture investment enterprises apply for to enjoy investment deduction of taxable income, the enterprise can directly apply to the competent tax authorities.
以上就是濟南代理記賬公司分享的“創投企業納稅優惠備案辦稅流程”。
Above is the jinan bookkeeping agency company share "throws the enterprise tax preferential tax process" for the record.
濟南代理記賬公司：http://www.irmblog.cn