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一、美国创业投资业的税收激励措施美国创业投资从1946年产生后虽然并未迅速扩张。却也保持了若干年的健康发展,直到1969年美国政府把长期资本收益的最高税率从29%增加到49%后,创业投资开始逐步减少,即从 1969年的1.7亿美元,逐渐减少到1975年的0.1亿美元,造成创业投资严重短缺。随后,美国政府提请国会取消原来的高税率,将创业投资企业的所得税率降到20%。即对创业投资额的60%免除征税、其余的40%按50%征收所得税。这一规
First, the US venture capital industry tax incentives US venture capital since 1946 after the birth though not rapidly expanding. However, it maintained its healthy development for several years. After the U.S. government increased the maximum rate of long-term capital gains from 29% to 49% in 1969, venture capital began to gradually decrease from 170 million U.S. dollars in 1969 to 1975 $ 100 million a year, causing a serious shortage of venture capital. Subsequently, the U.S. government urged Congress to cancel the original high tax rate and reduce the income tax rate of venture capital firms to 20%. That is, 60% of the amount of venture capital is exempt from taxation while the remaining 40% are subject to 50% of income tax. This regulation