| 风险投资中税收政策的国际经验及借鉴 |
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| 引用本文： | 刘欣,王宗萍.风险投资中税收政策的国际经验及借鉴[J].未来与发展,2009(3):94-97. |
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| 作者姓名： | 刘欣 王宗萍 |
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| 作者单位： | 重庆工商大学,重庆,400067 |
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| 摘 要： | 虽然我国政府时风险投资业的税收政幕不断地做出完善。但是还存在相应的税收法律机制不健全；风险投资机构并没有相应税收优惠；政策偏重于行业性及地域性，缺乏公平；缺乏针对内资风险投资机构的税收优惠等问题。通过借鉴美国等发达国家税收优惠政策．提出了优化我国风险投资税收政策的建议。
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| 关 键 词： | 风险投资 税收政策 优化建议 |
International Experience and Suggestions of Tax Policy in Venture Capital |
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| LIU Xin,WANG Zong-ping.International Experience and Suggestions of Tax Policy in Venture Capital[J].Future and Development,2009(3):94-97. |
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| Authors: | LIU Xin WANG Zong-ping |
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| Institution: | (Chongqing Technology and Business University,Chongqing 400067,China) |
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| Abstract: | The government has improved tax policy in venture capital industry, but there are some problems： the tax law mechanisms not sound; venture capital institutions do not have a corresponding tax benefits; tax policy emphasis on regional specific and lack equity; lack of tax concessions to venture capital investment. From the United States and other developed countries in taxation policies, put forward the optimization of China＇s venture capital tax policy. |
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| Keywords: | venture capital tax policy suggestion |
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