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发达国家的实践表明,税收激励政策在风险投资的发展过程中起着举足轻重的作用。我国风险投资的税收政策难以适应风险投资发展的客观要求,为促进风险投资业的健康发展,优化我国的税收激励政策势在必行。
The practice in developed countries shows that tax incentive policies play an important role in the development of venture capital. The tax policy of venture capital in our country is difficult to adapt to the objective requirements of venture capital development. To promote the healthy development of venture capital industry, it is imperative to optimize our tax incentive policy.