创业投资政府税收激励政策的经济学分析:一个模型框架  

Economic Analysis on Government Tax Incentive Policy of Venture Investment:A Model Framework

作　　者：马飞雄[1,2] 

机构地区：[1]暨南大学,广东广州510632 [2]广东外语外贸大学,广东广州510006

出　　处：《未来与发展》2013年第9期56-61,共6页Future and Development

摘　　要：创业投资是自主科技创新的重要形式,而税收激励政策是促进创业投资发展的有效手段。通过理论模型分析发现创业投资规模与税收激励程度正相关,并通过边际有效税率模型衡量税收对单位所得造成的扭曲程度,同时进一步分析了税收政策变化对未来投资的影响。实证表明,与其他政府激励政策相比,创业投资机构希望得到政府税收减免政策的期望最高。Venture investment is an important form of independent innovation, while the tax incentive policy is an effective means to promote the development of venture investment. This paper showed that the scale of the venture investment was positively correlated with the degree of tax incentive by a theoretical model, and measured the distortions caused by the tax on unit capital income by marginal effective tax rate model, and further analyzed the impact of tax policy changes on the future investment. The empirical results showed venture investment institutions expected government tax incentive policy more, compared with other government incentive policies.

关 键 词：创业投资 税收激励 边际有效税率 

分 类 号：F202[经济管理—国民经济]