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一图读懂创业投资企业所得税优惠政策
蓝色柳林财税室· 2025-09-29 00:57
享受条件 初创科技型企业,应同时符合以下条件: ( 1 ) 在中国境内( 不包括港、澳、台地 区 )注册成立、实行查账征收的居民企业; 欢迎扫描下方二维码关注: ( 2 ) 接受投资时,从业人数不超过300 人,其中具有大学本科以上学历的从业人数不 低于30%;资产总额和年销售收入均不超过 5000万元; (3) 接受投资时设立时间不超过5年(60 个月); ( 4 ) 接受投资时以及接受投资后2年内未 在境内外证券交易所上市; ( 5 ) 接受投资当年及下一纳税年度,研发 费用总额占成本费用支出的比例不低于20%。 2 创业投资企业,应同时符合以下条件: (1)在中国境内(不含港、澳、台地区) 注册成立、实行查账征收的居民企业或合伙创 投企业,目不属于被投资初创科技型企业的发 起人; ( 2 ) 符合《 创业投资企业管理暂行办法 》 (发展改革委等10部门令第39号)规定或者 《私募投资基金监督管理暂行办法》( 证监会 令第105号)关于创业投资基金的特别规定, 按照上述规定完成备案目规范运作; (3)投资后2年内,创业投资企业及其关 联方持有被投资初创科技型企业的股权比例合 计应低于50%。享受《财政部 ...
别等开票卡壳!数电发票初次赋额申请+后续额度调整,这篇讲透~
蓝色柳林财税室· 2025-09-28 14:34
Core Viewpoint - The article provides guidance on how to use the new electronic tax bureau for applying for and adjusting digital invoices, emphasizing the steps involved in the process [1][4]. Group 1: Digital Invoice Initial Quota Assignment - The initial assignment of digital invoice quotas can be done through the "Tax Handling" section, selecting "Invoice Usage" and then "Invoice Quota Application" [1][2]. - Users need to select "Add" in the "Invoice Usage Information" section and check "Digital Invoice" before proceeding [2][3]. - After verifying the information, users can submit the application and wait for the system to assign the quota [4]. Group 2: Adjusting Invoice Quotas - To adjust the invoice quota, users should navigate to "Tax Handling," then "Invoice Usage," and select "Invoice Quota Adjustment Application" [4][6]. - In the "Invoice Quota Adjustment Application" interface, users can click "Add Application" to fill out the necessary forms and upload attachments [6][8]. - Users can specify the type of adjustment as "Short-term" and enter the amount needed for the adjustment, providing reasons and submitting the application for review [9].