摘要
风险投资在一国科技进步和经济发展中起着非常重要的作用,对风险投资给予税收支持尤为必要。本文剖析了我国风险投资业发展的总体趋势,总结了支持风险投资发展的税收政策现状,指出了其存在的深层次矛盾:对风险投资持有时间的税收激励不利于长期投资,税收优惠对风险投资的前端投资引导激励不足,风投机构税负不均衡,合伙制风投发展缓慢,对个人投资者的税收激励不够。
Venture capital plays an important role in the development of science and technology as well as the economic development, so it is necessary to provide tax incentives for venture capital. This paper analyzes the overall trend of the development of venture capital in China, summarizes current tax policies for supporting venture capital, and points out some deep level conflicts: short period tax incentive is not very useful for long term investment, tax incentives are not sufficient for front-end investment, unbalanced tax burden for venture capital institutes, slow development in partnership venture, less tax incentive for individual investors. In the end, some suggestions for improving policies are provided.
出处
《证券市场导报》
CSSCI
北大核心
2012年第9期33-36,共4页
Securities Market Herald
关键词
风险投资
税收政策
税收优惠
venture capital, tax policy, tax incentives