资本利得税制度与创业资本的发展——兼论转型期中国资本利得税制的改进方向  

The Capital Gains Tax System and the Growth of Venture Capital——Also on the Orientations of the Chinese Capital Gains Tax System in the Transition Period

作　　者：路瑶[1] 

机构地区：[1]南京大学

出　　处：《南京大学学报（哲学．人文科学．社会科学）》2003年第6期34-39,共6页Journal of Nanjing University(Philosophy,Humanities and Social Sciences)

基　　金：教育部人文社科重点研究基地重大项目(01JAZJD790010)

摘　　要：资本利得税对创业资本发展的影响主要表现为数量与质量两个方面。资本利得税率与创业资本发展间有显著的负相关关系。资本利得税的波动还通过改变对创业投资家提供管理辅助的激励,来影响其对创业企业的价值增值,从而影响创投活动的质量。中国应该改变对创业资本直接供给的支持方式,通过制定统一的、概念明确的、条理明晰的资本利得税收政策,来激励创业资本的发展。The capital gains tax influences both the quantity and the quality of venture capital investment. A significant negative correlation exists between changes in the capital gains tax and the quantity of venture capital. On the other hand, the capital gains tax may change the incentive of the venture capitalist to provide management assistance to affect the added values of venture enterprises and in turn to affect the quality of venture investment. The Chinese government should change its mode of direct venture capital support arid promote venture capital growth by establishing a uniform and relatively specific capital gains tax system.

关 键 词：创业资本 资本利得税 转型经济 

分 类 号：F812.42[经济管理—财政学]