促进创业投资企业发展税收政策评述

本文借鉴国际经验，结合中国实际，对最近出台的《促进创业投资企业发展税收政策》进行了评述，分析了这一政策出台对促进创业投资企业发展，进而支持中小企业创业活动的积极影响；同时，对证券公司如何以最大限度享受税收优惠的方式开展创业投资提出了相关建议。

Review of Tax Incentive Aimed at Venture Investment

The author makes a review of the Tax Incentive to Venture Companies by integrating Chinese practice and international practice and analyzes its impact on promoting venture companies and start up companies He also proposes how securities companies can most take advantage of the tax incentive to make venture investment.