亚太发达国家风险投资税收激励范式与我国的制度建设  

VCI Tax Incentive Norms in the Asian-Pacific Developed Countries and Its Significance in Chinese Tax System Construction

作　　者：曹雪琴[1] 

机构地区：[1]华东师范大学商学院金融系

出　　处：《亚太经济》2007年第4期13-17,共5页Asia-Pacific Economic Review

摘　　要：风险投资税收激励体系是个基于各国经济、法律环境和税制结构的子系统,针对市场化金融型机构主导的风险投资模式,亚太发达国在激励税政目标、税种工具、实施方式等方面日益形成一种以美国为摹本的框架,实施着所得税为主、事前事后并重事前居先,合伙企业非法人化并赋予流经中介待遇的风险投资税收激励范式,为我国相应制度的建设提供了有益的参照。Considering the possibility of ＂market failure＂, more countries are copying the USA＇s tax incentive pattern by means of enterprises acting and pool-finance though pension fund, etc. The Asian-Pacific countries make their tax systems much closer to that of USA, which offers income tax inspiration, applies front-end in- centive framework, imposes capital gains taxes, gives a personality statues to LLP, and a flow-through treat to pool-finance vehicle, etc. Oriented by the market and pool-finance development, Chinese modern VCL tax system should adopt such objects, practical models, policy tools and methods correctly.

关 键 词：风险投资(VCI) 风险税收激励 税基流经体(FTV) 

分 类 号：F810.422[经济管理—财政学]