As to the venture capital enterprise with state special support and encouragement business, a certain percentage amount ofinvestment can offset tax.
创业投资企业从事国家重点扶持和鼓励的创业投资,可按投资额的一定比例抵扣应纳税所得额。
2
Article 31: venture investment enterprises that engage in venture investment requiring key state support and encouragement may offset the taxable income at a certain ratio of the investment amount.