摘要
由于创业投资行业具有正向的外部效应,政府应当通过税收优惠等措施来增加其供给。当前中国创业投资行业的税收负担比较重,存在重复课税及企业所得税征管不适应创业投资行业的具体特点等问题。总的来讲,现行税制制约了我国创业投资业的发展。为此,结合我国创业投资行业发展现状和新的税收制度改革方向,提出创新型、改进型两类可供选择的税收政策建议方案,以促进创业投资发展。
Due to the positive external effects of venture capital, the goverment should increase its supply by means of preferential tax offers. The tax of venture capital in China now has many shortcomings, such as the heavy tax burden, double taxation, and the collection and management of income tax can＇ t adapt to the characteristics of venture capital. Generally speaking, the present tax system restrict the development of venture capital in China. Therefore, the authors give two suggestions to accelerate venture capital in the light of the status quo of venture capital and the orientation of taxation reform in China.
出处
《吉林大学社会科学学报》
CSSCI
北大核心
2006年第1期135-141,共7页
Jilin University Journal Social Sciences Edition
基金
国家税务总局项目(2004686)
关键词
创业投资
税收政策
外部效应
重复课税
venture capital
tax policy
external effects
double taxation
