Research on Tax Preference Policy of Venture Capital.docVIP

Research on Tax Preference Policy of Venture Capital 　　Abstract. In the last few decades， the economy increased rapidly， but the rapid growth is at the cost of high consumption of resources and high pollution of environment. It is imperative to transform the economic growth pattern. Tax policy relating to venture capital is very important to build innovative country and encourage the development of venture capital. Based on the background， the paper researches the tax preference policy of venture capital in developed countries and in our country， and draws relevant conclusions. 　　Keywords： venture capital， taxation， policy 　　1. Introduction 　　In the last few decades， the economy in our country increased rapidly， which makes difference for world economy development. While the economy grows rapidly， there are many serious problems such as serious resource consumption， low utilization ratio of resources and severe environment pollution. When the Ninth Five-Year Plan was formulated in the 1950s， and when the vision was established in 2010， realizing transformation of economic growth pattern from extensive pattern to intensive pattern has been proposed in our country. As the investment institution innovation which supports entrepreneurship， venture capital plays and important role in promoting technical innovation and the development of innovative economy. In our country， no matter solving the bottleneck of resources and environment or improving competiveness of industries and products， no matter optimizing and upgrading traditional industries or seizing strategic commanding point of high technology in the future， must dependent on independent innovation. But independent innovation can’t be separated from venture capital. From the perspective of macro-economy development， the development of venture capital industry has important realistic significance for promoting adjustment of macro-economy structure， realizing transformation of economic growth pattern， practic