英国“风险投资计划”税收优惠制度及启示

Tax Incentive of the Venture Capital Plan in Britain and Its Implications for China

本文对英国"风险投资计划"税收优惠制度的主要内容、限制条件、实施情况和政策效果进行了分析,并与我国相关政策进行了比较,进而提出完善我国风险投资税收政策的建议。

Britain is a typical country that encourages angel investment and venture capital investment by tax incentives. This paper introduces the main content, qualifications, implementation situation and policy effect of the Venture Capital Plan. By comparing with relevant policy in China, this paper puts forward some suggestions on improving Chinese venture capital tax policy.