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大力发展资本市场和风险投资,促进中小企业技术创新和高新技术产业的快速发展是党的十六届三中全会的要求,也是我国适应经济全球化和认真落实“科学发展观”的迫切需要。然而,目前我国风险投资业的发展还存在着一系列障碍,其中,相关税收政策的滞后是一个重要制约因素。为此,本文认为应制定全国统一的、符合国家新的科技与产业发展需要的风险投资税收政策。
The vigorous development of capital markets and venture capital to promote the technological innovation of small and medium-sized enterprises and the rapid development of high-tech industries are the requirements of the Third Plenary Session of the 16th CPC Central Committee and the urgent need of our country to adapt to economic globalization and conscientiously implement the “scientific development concept.” However, there are still a series of obstacles in the development of China’s venture capital industry. Among them, the lag of relevant tax policies is an important constraint. For this reason, this article thinks that we should formulate a unified national tax policy for venture capital investment that meets the needs of new national science and technology and industrial development.