我国创投企业目前主要采取两种组织形式:公司制和有限合伙制,两种形式的创投企业适用的税法不尽相同。本文分析RY创投公司一投资案例、创投企业股东涉及所得税及两种组织形式的税收优惠等三个方面,运用具体数据研究两种创投企业的所得税差异并提出建议。 At present, China’s venture capital firms mainly adopt two kinds of organizational forms: company system and limited partnership system. The tax laws applicable to the two types of venture capital firms are different. This article analyzes three aspects of an investment case of RY venture capital firm, the income tax of venture capital enterprise shareholders and the tax preference of two kinds of organizational forms. Based on the specific data, it studies the differences of income tax of the two venture capital firms and puts forward some suggestions.