一、我国风险投资业的发展现状及其税收政策风险投资是适应于高新技术产业高投入、高风险和高收益特点的一种新型融资手段，它对于新技术产业的发展具有特别重要的意义，是高新技术产业发展的主要动力。我国的风险投资业起步于80年代中期，1985年10月，我国第一家风险投资公司 First, the development of China’s venture capital industry and its tax policy Venture capital investment is to adapt to high-tech industries with high investment, high-risk and high-yield characteristics of a new type of financing means for the development of new technology industries are of particular importance, Is the main driving force for the development of high-tech industries. China’s venture capital industry started in the mid-1980s, in October 1985, China’s first venture capital firm