The municipal government has recently issued Several Opinions on Promoting Equity Investment Funds Development (Trial) (Hereinafter referred to as "The Opinions"), which stipulates the incorporation procedures, registration conditions, support policies and administrative services organs for local equity investment fund enterprises and management enterprises. The Opinions aims to further promote a speeding development of a multi-level capital market and expedite the cultivation and development of strategic emerging industries in Shantou.

The Opinions shall apply to equity investment funds and equity investment fund management enterprises that are registered in Shantou, and the key policies include: equity investment funds and equity investment fund management enterprises in copartnership will not be treated as subjects of income tax, and a "tax after dividend" arrangement will be adopted for copartners to pay their respective individual income tax or corporate income tax; equity investment funds and equity investment fund management enterprises investing in equity in private small and medium-sized new and high-tech enterprises for two and more years will enjoy on the second year a deduction of the enterprises＇ taxable amount of income equal to 70％ of their investment in such small and medium-sized new and high-tech enterprises.
 

Source:Shantou Daily, June 16, 2014

　　日前市政府出台了《关于促进股权投资基金业发展若干意见(试行)》，明确了我市股权投资基金企业及管理企业的设立程序、登记注册条件、鼓励扶持政策和行政服务机构，以进一步推进我市多层次资本市场加速发展，加快培育和发展战略性新兴产业。
　　《意见》适用于在我市登记注册的股权投资基金和股权投资基金管理企业，主要政策包括：合伙制股权投资基金和合伙制股权投资基金管理企业不作为所得税纳税主体，采取“先分后税”方式，由合伙人分别缴纳个人所得税或企业所得税;股权投资基金和股权投资基金管理企业，采取股权投资方式投资于未上市中小高新技术企业2年以上(含2年)，可按其对中小高新技术企业投资额的70％，在股权持有满2年的当年抵扣企业应纳税所得额。

来源：汕头日报2014-6-16