Beijing plans to formulate policies to address the PE of double taxation
Beijing will introduce a policy to avoid equity funds (PE) of double taxation, to encourage and support the development of PE. This is the Beijing Financial Office of the persons concerned recently in “PE Beijing Forum” was disclosed at a news conference.
Beijing Municipal Development and Reform Commission, the financial office in conjunction with the promotion of PE departments are actively studying the development of policy that the municipal government is preparing to report. In fiscal policy, it is proposed partnership equity fund and partnership equity fund management company is not identified as the main income tax, to take “the first minutes after tax” approach by the partners were to pay personal income tax. The individual limited partner, in accordance with dividends, bonuses and other items by 20 percent capital gains tax rate for personal income tax, this policy has been agreed that the departments concerned; of individual general partner in accordance with the provisional dividends, bonuses and other items by 20 percent capital gains tax rate for personal income tax. Partnership equity funds invested enterprises from dividends, bonuses and other investment income, corporate income tax will not repeat.
In addition, funds reach a certain size, to meet certain conditions, in particular, is in line with national and Beijing’s industrial development policies, equity investment fund and its management company regarded as the financial business, enjoy corresponding preferential policies; to encourage and support the venture investment arm of the equity investment funds and their management company, in accordance with “Interim Measures on Management Venture Capital Enterprises” to record and enjoy the relevant tax policy support; the proposed equity investment and guide the establishment of municipal funds.
北京计划在制订政策，解决双重征税体育
北京将推行一项政策，以避免股票基金（体育双重征税），以鼓励和支持体育的发展。这是北京金融有关的“体育论坛最近北京办事处的人”透露在新闻发布会上。
北京市发展和改革委员会，在与体育部门共同促进金融办公室正在积极研究制订政策，市政府准备的报告。在财政政策，建议伙伴关系和伙伴关系的股票基金股票基金管理公司并不确定为主要收入税，采取“先税后分钟的合作伙伴”的做法要缴纳个人所得税。有限合伙人的个人与股息，红利和其他物品的规定，百分之二十的资本利得的个人所得税税率，这一政策已同意，有关部门，按照个人普通合伙人的临时股息，红利及其他百分之二十的项目资本利得的个人所得税税率。股票基金的投资伙伴，从股息，红利及其他投资收益，企业所得税的企业，不再重复。
此外，资金达到一定规模，以满足某些特定条件下，是符合国家和北京市的工业发展政策，股权投资基金及其管理公司的金融业务认为，享受相应的优惠政策，鼓励并支持股权投资基金的风险投资机构，并按照管理公司“对创业投资企业管理暂行办法”，以记录和享受有关税收政策的支持;建议的股本投资，引导基金设立的市。
08.10.13