论文部分内容阅读
作为国家宏观调控的重要手段,税收政策支持已成为各国促进风险投资发展的普遍做法,而在我国这样一个政府主导型的经济体系中,税收政策对这一领域的调节却几乎是空白。为使风险投资在我国得到进一步的发展,应尽快制定鼓励风险企业的税收政策措施和鼓励风险投资公司(基金)的税收政策措施。
As an important means of state macroeconomic regulation and control, tax policy support has become a universal practice for all countries to promote the development of venture capital. In China’s government-led economy, the adjustment of tax policy in this field is almost empty. In order to get further development of venture capital in our country, we should formulate the tax policies and measures to encourage venture enterprises as soon as possible and the tax policies and measures to encourage venture capital firms (funds).