我国创业投资税收政策的实证分析

税收政策对创业投资的发展至关重要.本文通过对我国有关创业投资税收政策的实证分析,认为现行税收政策对创业投资业的发展影响甚微,应当通过税收立法消除重复征税,制定鼓励投资者和创业企业和相关人员的税收政策,以发挥税收杠杆的调节作用.

Empirical Analysis of Tax Policy on Venture Capital Activity in China

Taxation is one of the key policies that promote the development of venture capital activity.This article draws a conclusion that taxation has little effect on Chinese venture capital activity based on the empirical analysis.The government should redesign the tax policy to eliminate double taxation and encourage investors and entrepreneurs in venture capital industry of China.