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中国创业投资企业税收负担总体而言较重。本文系统分析了当前创业投资企业的国家税收政策和地方税收政策,指出了当前创业投资企业税收方面需要解决的主要问题,如:创业投资企业总体税收负担较重、国内外税负差距较大、合伙制创业税收优惠少、征税核算不够细化、征税环节有待落实等。本文针对当前创业投资企业的税收问题给出了相应的政策建议。
The tax burden on China’s VC firms is generally heavier. This paper systematically analyzes the current state taxation policies and local taxation policies of venture capital firms and points out the major problems to be solved in current taxation of venture capital firms. For example, the overall tax burden of venture capital firms is heavy, the tax gap between domestic and foreign countries is wide, Partnership entrepreneurship less tax incentives, tax accounting is not detailed enough, the tax aspects have yet to be implemented. This article gives the corresponding policy recommendations for the current tax issues of venture capital firms.