As to the venture capital enterprise with state special support and encouragement business, a certain percentage amount of investment 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。

youdao

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.

第三十一条创业投资企业从事国家需要重点扶持和鼓励的创业投资，可以按投资额的一定比例抵扣应纳税所得额。

youdao

But the Nepad formula of partnership with developing countries, stress on good governance and human rights and encouragement of foreign investment was adopted by the continent's heads of state at the inaugural meeting of the African Union in Durban in July.

BBC: Namibia