摘要
我国现行的税收政策不利于风险投资。应改革税制,适当降低风险投资企业的所得税税率,调整企业的增值税税率,对个人所得税实行高税率调节。
Chinese present tax policy is disadvantageous to the venture capital enterprise. Should reform the tax system, suitably reduces the venture capital enterprise the income tax rate, the adjustment enterprise' s increment duty tax rate, and implements the high tax rate adjustment to the personal income tax.
出处
《信阳农业高等专科学校学报》
2007年第4期56-57,共2页
Journal of Xinyang Agricultural College
关键词
风险投资
税收
激励
venture capital
tax revenue
drive