台湾创业投资税收政策及其启示

Tax Policies on Venture Capital in Taiwan and its Revelations

台湾地区的创业投资是推动科技产业发展的重要力量,目前其活跃程度仅次于美国排名全球第二。在创投业发展的不同阶段,台湾政府主要采用对创投公司股东提供投资税收抵减优惠政策、健全创投业筹资、投资范围及退出渠道建设等方法,来引导创投业的发展。从台湾的经验中我们可以看出税收政策支持创业投资事业的必要性、有效性。相比而言,大陆地区针对创业投资行业的税收政策存在缺位现象。借鉴台湾经验,可以对创业投资采取阶段性倾斜政策。

Venture capital is an important strength to promote science and technology business in Taiwan. In different stages, the government of Taiwan supplied taxation deduction to the stakeholders of venture capital, perfected the channels of collection, investment and exit to channel of venture capital industry. We can see the tax policies on venture capital industry is necessary and efficient in Taiwan. Compare with that, the tax policies of venture capital in Mainland are absent. Drawing lessons from Taiwan, we should adopt staged tax policies. These policies can raise more tax revenue in the long run.