创业风险投资领域专门税收优惠制度探索  

Exploration on Special Preferential Tax System of Entrepreneurial Venture Capital Field

作　　者：肖永梅[1] 

机构地区：[1]安徽大学国际商学院,安徽合肥230039

出　　处：《安徽行政学院学报》2015年第2期78-83,共6页Journal of Anhui Academy of Governance

摘　　要：为创业风险投资领域提供法律制度层面的保护尤其是加大税收优惠法律制度建设是化解当前实体经济整体下行、消除经济泡沫的正面法律激励手段和宏观经济调控手段之一。文章拟从法学和经济学相辅相成的研究视角和价值取向出发,选择创业风险投资领域税收立法日趋成熟的国家和我国在创业风险投资领域的立法探索和实践进行国际层面的范式比较,总结出可供我国有效借鉴的国外有关风险创投领域的先进立法模式和实施经验,并分析我国目前在创业风险投资领域的税收制度在立法和制度运行层面的缺陷和不足,进而论证加大创业风险投资领域的税收法律制度建设的必要性和可行性,并重点探讨该领域税收优惠法律制度的建立和完善。Providing legal system protection to entrepreneurial venture investment , especially increasing their tax preferential legal construction is the most important way to eliminate the economy bubbles. It is a positive law incentive and macroeconomic regulation. This paper uses the view of law and economics complement , as well as value orientation, chooses mature entrepreneurial venture investment of tax legislation countries experience to solve China＇s legislation paradigm, summarizes experiences for China＇s effective foreign related advanced legislation mode and implementation experience in the field of venture capital, analyzes China＇s current tax system in the field of entrepreneurial venture capital in the aspect of legislation and system running the flaw and the insufficiency, then demonstrates more entrepreneurial venture investment in the field of the necessity and feasibility of tax law system construction, and emphasizes the establishment and perfection of the legal system of tax breaks.

关 键 词：创业风险投资 税收优惠 比较 缺陷 思考 

分 类 号：F830.59[经济管理—金融学]