本文对英国“风险投资计划”税收优惠制度的主要内容、限制条件、实施情况和政策效果进行了分析,并与我国相关政策进行了比较,进而提出完善我国风险投资税收政策的建议。 This article analyzes the main contents, restrictions, implementation and policy effects of the tax concession system in the United Kingdom, and compares with the related policies in our country, and then puts forward some suggestions on how to perfect the tax policy of venture capital in China.