关于我国风险投资税收政策的思考

论文总字数：18589字

摘 要

风险投资是如今市场上的一种特殊投资方式。它能够向公司推出管理、信息咨询等服务项目，向高科技公司提供股权资本。如果公司平稳运营，可以通过转让股份来增加资本。在我国，风险投资在这一过程中起着非常重要的作用，为了优化产业结构，加快改变现有经济模式，政府开始加大对高科技产业发展的关注力度。改革过程持续进行，特别是加入世界贸易组织之后我国的风险投资事业持续发展扩大，许多国际风险投资公司也随之进入我国的金融市场。但现在我国风险投资行业仍存在不足与问题，如：税收优惠政策对风险投资的引导作用不明显；缺乏针对风险投资完整的税收政策支持体系；相关的法律法规不完善，缺乏良好的制度环境。为了实现我国风险投资的全面发展，还存在着不少挑战。我们如果想要建立更好更完善的风险投资体系，那么需要不断的深入研究。这篇文章可以分成五个模块：

绪论是第一个模块。这章对论文研究的目标、价值、背景进行了说明，对研究手段、具体内容做了说明，对文章的框架、参考到的国际文献资料做了总结。

论文的理论基础是第二个模块。对风险投资的内涵、特征做了说明，对税收策略基本原则、内涵表现做了说明，又介绍了风险投资受到税收策略影响的经济学方法。

国内目前在风险投资方面出现的问题、情况是第三个模块。这一章对投资年鉴里面的信息进行研究，发现国内在风险投资方面出现的问题、当前的情况、进展。对国内目前在风险投资方面的税收策略进行研究，指出当前税收政策的局限性。

研究西方发达国家在风险投资方面的财税决策是第四个模块。根据西方发达国家税收策略的四项特征，“发达国家的税收优惠服务目标、发达国家风险投资实行多元化税收优惠制度、发达国家税收政策的持股期限要求和发达国家实行风险共担”并结合我国的实际情况，探讨了我国风险投资存在的问题以及发达国家与我国之间的差距。

提出一些建议是第五个模块。根据上一章内容提出的质疑，继续提出一些使得风险投资税收策略不断得到修改、优化的一系列建议。

关键词：风险投资； 税收政策； 经济发展； 发达国家

Thoughts on the Tax Policy of Venture Capital in China

Abstract

Venture capital is a special investment in today's market. It can offer management, information consulting and other services to companies and provide equity capital to high-tech companies. If the company runs smoothly, it can raise capital by selling shares. In China, venture capital plays a very important role in this process. In order to optimize the industrial structure and accelerate the change of the existing economic model, the government begins to pay more attention to the development of high-tech industry. The reform process continues, especially after China's accession to the world trade organization (wto), China's venture capital business continues to develop and expand, and many international venture capital companies also enter China's financial market. However, there are still some deficiencies and problems in China's venture capital industry. Lack of complete tax policy support system for venture capital; Relevant laws and regulations are not perfect and lack of a good institutional environment. In order to realize the comprehensive development of venture capital in China, there are still many challenges. If we want to establish a better and more perfect venture capital system, then we need to keep in-depth study. This article can be divided into five modules:

The introduction is the first module. This chapter explains the goal, value and background of the research, the research means and the specific content, and summarizes the framework of the paper and the reference international literature.

The theoretical basis of the thesis is the second module. This paper explains the connotation and characteristics of venture capital, explains the basic principles and connotation of tax strategy, and introduces the economic methods that venture capital is influenced by tax strategy.

The third module is the current problems and situations in venture capital in China. This chapter studies the information in the investment yearbook and finds out the problems, current situation and progress of venture capital in China. This paper studies the current tax strategies of venture capital in China and points out the limitations of current tax policies.

The fourth module is to study the fiscal and tax decisions of western developed countries in terms of venture capital. According to the four characteristics of the western developed country tax policy, preferential tax service goal of "developed countries, developed countries to diversify risk investment preferential tax policy, tax policy in the developed countries of the holding period called for risk-sharing" and developed countries and combined with the actual situation of our country, this paper discusses the problem of venture investment in our country and the gap between developed countries and our country.

Making some Suggestions is the fifth module. Based on the questions raised in the previous chapter, the author continues to put forward a series of Suggestions to continuously modify and optimize the venture capital tax strategy.

Key words: Venture Capital; Tax Policy; Economic Development; The Developed Countries

目 录

摘 要 I

Abstract II

第一章 绪 论 5

1.1 研究背景 5

1.2 研究目的及意义 5

1.3 研究内容及方法 5

1.4 论文框架 6

第二章 相关文献综述（或者相关理论） 7

第三章 税收政策对风险投资影响的理论分析 8

3.1风险投资 8

3.2.1风险投资的内涵 8

3.2.1 风险投资的特征 8

3.2 税收政策 9

3.2.1 税收政策的内涵 9

3.2.2 税收政策的原则 9

3.3 税收政策影响风险投资的经济学机理 9

第四章 我国风险投资税收政策的现状和问题 12

4.1我国风险投资的现状和问题 12

4.1.1 我国风险投资的发展 12

4.1.2 我国风险投资的现状分析 12

4.1.3 我国风险投资存在的问题 14

4.2 我国现行税收政策的局限 14

第五章 主要发达国家的风险投资税收政策分析 16

5.1发达国家风险投资税收优惠的多样性 16

5.2发达国家的税收优惠对象 16

5.3发达国家税收政策的持股期限要求 16

5.4发达国家实行风险共担 16

完善我国风险投资税收政策的建议 18

结 论 19

致 谢 20

参考文献（References） 21

第一章 绪 论

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