随着全球范围内创业投资活动的日益频繁,世界各国都在依据本国国情和创业投资发展现状制定自己的税收激励政策。本文对世界范围内税收激励政策予以分类分析,并指出了其对发展中国家制定创业投资税收激励政策的几点启示。 With the increasingly frequent venture capital activities worldwide, all countries in the world have formulated their own tax incentives based on their own national conditions and the status quo of venture capital investment. This article classifies and analyzes tax incentives in the world and points out some implications for tax incentives in developing countries.