风险投资税收政策国际经验与启示

International Experience and Revelation of Tax Policy on Venture Capital

国家明确提出对包括天使投资在内的投向种子期、初创期等创新活动的风险投资,统筹研究相关税收支持政策。本文通过分析我国风险投资税收政策,与主要发达国家风险投资所得税政策进行比较,为我国完善风险投资税收政策提供参考。

China explicitly proposed to carry out relevant tax policy to support the venture capital investment （incl. angel investment） on innovative activities in the seed and start-up stages. By analyzing the tax policy of venture capital in China, this paper compares it with the income tax policy on venture capital of the world＇s major developed countries, and finally provides a reference for improving the tax policy of venture capital in China.