【作者】 戴倩；

【导师】 许长新；

【作者基本信息】 河海大学 ， 国民经济学， 2004， 硕士

【摘要】 世界上很多发达国家，为了促进本国风险投资业的发展，制定的一系列税收优惠政策。税收优惠在某种程度上可以降低投资者的收益风险，扩大投资者的即得利益，在风险投资产业的整个投入产出过程中，均有至关重要的影响，因此逐渐成为各国政府促进和引导风险投资产业发展的重要工具。 风险投资是推动高新产业发展的主要力量。因此，风险投资产业发展的好坏，直接影响着高新技术产业的发展，影响着国民经济中其他产业部门的技术更新和生产率的提高。它的发展亦对扩大税基、调整税源结构合理化、增加税收有举足轻重的意义。 如果风险投资产业地位在我国被确认，政府必将更加重视其对国民经济发展的促进作用，才有可能制定相应的税收政策予以扶持。因此本文在比较国内外风险投资的税收优惠政策后，首先提出了阻碍风险投资在我国产业化发展的众多税收政策障碍，然后从市场需求和市场供给两个方面，对我国的风险投资已经具备产业化条件进行了较为详细的论证。 在此基础上，本文以税收优惠鼓励风险投资产业发展，和风险投资产业发展促进税收增长为两条并行主线，分别其进行分析和论证，并得出结论：互动是关键，结果是双赢。并提出了相应的政策建议。更多还原

【Abstract】 To promote national venture capital activities, many developed countries formulated a series of preferential tax policies. Preferential tax may decrease the risk of investments and increase the profit of investors. Being important in the whole process of venture capital activity, preferential tax, as a tool, was used to promote and guide the development of venture capital industry recent years.Venture capital is the main power to pull the high-technology industry going. Therefore, the developed level of it decides the high-technology industry and national economics directly. It not only relatives to technological innovation of other industries, but also increases the taxation on them.If the industry position of venture capital is confirmed, our government will work out some preferential tax policies for it, due to its tax-elasticity. On the base of comparing the tax policies of national and international, the paper gives some barriers of development of our venture capital activities and proves that venture capital has been an industry in China, from two aspects : demand and supply.There are two main lines in this paper. One is preferential tax policies could promote venture capital industry developing. Another is venture capital industry could increase taxation of country obviously. As a conclusion, the key of developing them is inter-promotion and win-win will be the result.更多还原