浅谈税收优惠政策对项目风险投资激励问题.docVIP

浅谈税收优惠政策对项目风险投资激励问题 ［摘要］风险投资，在发达国家己有儿十年的历史，现在己经成为一个特 别的金融投资产业一风险投资业。据美投资协会（NVCA）的研究，风险投资对经 济的贡献，其投资产出的比例是1: 11的关系。至此，我国在看到风险投资的金 融经济价值的前提下，如何促进我国风险投资的发展成了当前一个重耍的课题， 其中税收政策是鼓励风险投资最有效的方式。但是我国风险投资的发展现状如何? 税收政策对风险投资有何影响?我国现存的有关风险投资的税收政策存在那些问 题?这些都是值得我们深入分析和探讨的问题。对于上述问题的研究，对加快风 险投资的发展，解决我国企业的自主风险能力不足，缓解严重的就业压力，促进 经济全面，健康，稳定的发展有着巨大的现实意义。 ［关键字］引导资金自主创新产业优惠资本利得税投资抵免 Analysis on preferential tax policy’s encouragement to ventureinvestment [Abstract] Venture investment has existed for decades in developed countries, now has developed into a special financial investment industry, venture invenstment industry。 According to the research of NVCA, the venture investments contribution to the economy is very important; the ratio of the investment and output is 1:11 o At this point, while being aware of the financial and economic value of venture investment in China, how to promote the development of venture investment in China has become an important topic, among which the tax policy is the most effective way to encourage the venture investment。 How is the current situation of venture investment in China? What impact does the tax policy has on the venture investment? What kind of problems does the tax policy have regarding the venture investment? All this questions are worth of our deep analysis and discussion。 Study for the above questions is carrying lots great practical significance, to speed up the development of venture investment, solve the problem of inadequate risk ability of our enterprise, and ease the employment pressure, promoting the economy to develop comprehensive, healthy and stable o [Key word] Direct funds independent innovation industry preferential capital gains tax investment tax credits 目录 -、风险投资的概述 （一）风险投资的定义 TOC \o 1-5 \h \z HYPERLINK \l bookmark6 \o Current Document \h （二） 风险投资的基本特征 4 HYPERLINK \l bookmark7 \o Current Document \h （三） 风险投资的作用 4 HYPERLINK \l bookmark1 \o Current Document \h 二、 我国风险投资发展现状和问题 6 HYPERLINK \l bookmark8 \o Current Document \h