税收是促进我国创业投资发展的重要政策工具之一。本文比较了其他国家促进创业投资的税收政策,并分析了我国相关政策中存在的问题,在此基础上提出相关政策建议。本文认为,我国应在采取多税种、多形式的税收激励方式的同时消除重复征税,以促进创业投资的发展。 Taxation is one of the important policy tools to promote the development of venture capital in our country. This article compares the tax policies of other countries in promoting venture investment, and analyzes the existing problems in China’s related policies. Based on this, the paper puts forward the related policy suggestions. This paper argues that our country should eliminate double taxation while adopting multi-tax and multi-form tax incentives, so as to promote the development of venture capital.