促进我国风险投资发展的财税政策研究.docVIP

促进我国风险投资发展的财税政策研究 201001040239 杨琪 10经济（2） 摘要 近年来，许多学者对我国政府如何制定相应的财税措施来促进风险投资的发展进行了研究探讨，而且有了一定的进展。但是因为风险投资理论具有多层次、多阶段、多角度等特点，从而给政府应该怎样去适应我国国情来制定出促进风险投资发展的有效政策增加了一定难度，因此它也成为一个很迫切需要深入研究的一个课题。 本文共分为六个部分。 第一部分为导言主要介绍本文研究的背景以及国内外对其研究的动态。 第二部分是对风险投资的理论综述，包括其涵义、特点以及论述了风险资本市场机制和政府支持。 第三部分为国外政府激励风险投资成长的财税政策及我国获得的借鉴与启示。 第四部分为我国风险投资中财税政策的现状及缺陷分析。 第五部分为如何优化财税政策，来完善我国现行风险投资财税政策的设想，促进我国风险投资行业的健康发展。 第六部分为结束语。 关键字:风险投资 财政政策 税收政策 经济发展 Our fiscal policies to promote the development of venture capital research Abstract In recent years, many scholars on how the Chinese government to develop appropriate taxation measures to promote the development of venture capital research were discussed , but there had been some progress . But because the risk of investment theory has multi-level, multi-stage , multi-angle characteristics, thus giving the government should do to adapt to the conditions of our country to develop effective policies to promote investment in the development of increased risk of a certain degree of difficulty , so it has become a very urgent need for in-depth a research topic. This paper is divided into six parts . The first part is the introduction describes the background of this study and the study of their dynamics and abroad . The second part is a theoretical overview of risk investments, including its meaning , characteristics and discusses the venture capital market mechanisms and government support . The third part is the reference and inspiration fiscal policies and foreign government incentive of obtaining venture capital growth. The fourth part is the status quo of Chinas venture capital and defects in fiscal policy analysis . The fifth part is how to optimize fiscal policies , to improve our current risk investment envisaged fiscal policy to promote the healthy development of Chinas venture capital industry. The sixth part is the conclusion . Keywords: Venture Capital Tax Policy Fiscal Policy Economic Development 第一章 导言 1.1.研究背景 风险投资在这半个多世纪