促进风险投资业税收优惠政策的探讨  

Analysis for Improving Venture Capital by Favorable Tax Policy

作　　者：刘磊[1] 

机构地区：[1]中国地质大学管理学院,湖北武汉430074

出　　处：《湖北广播电视大学学报》2004年第4期88-89,共2页Journal of Hubei Radio & Television University

摘　　要：纵观世界各国风险投资的发展历程,可以看到风险投资业的兴衰与政府的扶持作用是息息相关的,而政府推动风险投资的一个重要手段就是通过制定税收优惠政策。目前,我国现行的促进风险投资事业的税收优惠政策,方法显的单一,政策体系也不健全,没有充分发挥其应有的促进作用。本文主要通过分析现行有关财税政策上存在的缺陷和不足,对如何改进税收优惠政策,使其更好地为风险投资业发展服务,进行初步的研究设计和探讨。According to the history of venture capital, the development of it is closely bound up with the support from the government. A favorable tax policy is a key approach for the government to improve the venture capital. However, the current tax policy of China for it performs dull and the whole system have many issues. As a result, it cannot run its perfect power. This essay analyzes the defects and shortcomings of current tax policy for venture capital and generates some suggestion, which refers to how to improve the favorable tax policy to support venture capital better.

关 键 词：风险投资者 高新技术企业 税收优惠 改进建议 

分 类 号：F812.42[经济管理—财政学]