析激励风险投资的税收优惠政策  

Preferential Taxation Is A Powerful Tool to Stimulate Risk Investment

作　　者：严华惠[1] 

机构地区：[1]天津财经学院,天津300202

出　　处：《重庆商学院学报》2002年第1期56-57,80,共3页Journal of Chongqing Institute of Commerce

摘　　要：风险投资在一国的经济发展过程中起着非常重要的作用,我国的风险投资还有很大的发展空间。利用税收优惠能刺激风险投资的发展,美国等发达国家在这方面积累了丰富的经验。利用这些成功经验对完善我国在风险投资上的税收政策具有一定的借鉴意义。Risk investment plays an important r ole in economic development process and risk investment has big developm ent space.Risk investment can be stimulated by using preferential taxation.Sufficient experience has been collected in such developed countries as the United States.It is important for China to learn from the successful experience to consummate taxation polic y of risk investment.

关 键 词：风险投资 风险企业 税收优惠政策 中国 国际经验 

分 类 号：F830.59[经济管理—金融学]