建立风险投资税收法律制度的思考

利用税收优惠政策，进而将其上升为法律制度，是各国促进风险投资发展的共同作法。我国目前没有专门的风险投资税收优惠政策，更没有相应的税收法规，实践中仅是比照高新技术企业享受有关税收政策，存在着一系列问题。对此，应结合我国国情，借鉴国外成功经验，尽快建立健全我国风险投资税收法律体系，明确优惠对象、确定优惠目标、加大优惠力度、避免重复征税。

On Instituting Tax Law in Venture Capital

It is a common practice in the world that preferential duty is used and become the law to promote venture capital . At present, there is a shortage of tax policy and law in venture capital, so some problems have arisen when preferential duty measures enjoyed by hi-tech enterprises have been practiced in venture capital. How to institute preferential duty law in venture capital? How to decide the enterprises which can enjoy preferential duty? How to define preferential duty so that enterprises can be greatly benefited. All these questions are discussed and some answers are offered on the basis of current Chinese setting and the fruitful efforts abroad.