现行税收政策明确了创业投资企业业务招待费税前扣除和投资额抵扣所得额的计算方法,但实务中仍存在一些问题需要从政策层面加以完善。本文认为,创业投资企业应按制度规定做好税收优惠基础性工作,同时建议相关部门制定政策时要结合创业投资企业的实际,如广告与业务宣传费的扣除,也要防止企业滥用税收优惠政策,避免国家税收流失。 The current taxation policy clarifies the method of calculating the pre-tax deduction of business hospitality and the deduction of investment amount, but there are still some problems in practice that need to be improved at the policy level. This paper argues that venture capital enterprises should do the basic work of tax incentives in accordance with the rules of the system and at the same time recommends that the relevant departments formulate policies in combination with the actual conditions of venture capital firms such as the deduction of advertising and business promotion expenses and the abuse of tax incentives by enterprises , To avoid the loss of state revenue.