风险投资税收政策的国际比较及借鉴

International Comparison and Use on Duty Measures in Venture Capital

为了促进风险投资业的发展,发达国家在税收制度、税收目标、税收优惠、限制条件、避免重复征税等方面都采取了适应本国风险投资发展情况的税收政策,并产生了积极的效果。相比之下,我国风险投资税收政策存在着一系列问题,严重制约了风险投资业的发展。因此,必须建立风险投资税收制度,确立规模化和群体化的税收目标,加大优惠力度,辅以相应限制条件,克服重复征税现象。

To promote venture capital,developed countries use some duty measures that are fit to venture capital industry in tax system,object,preference,condition and so on.These measures have arisen good effect.Some problems have arisen in China when preferential duty measures enjoyed by hi-tech enterprises have been practiced in venture capital in comparison,and condition seriously development of venture capital.Therefore,it is necessary to establish the duty system in venture capital,and to set up duty object to develop venture capital industry on the large scale,and to increase preferential treatment of taxation,and to give some condition,and to reduce repeat taxation.