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ID:32012713
大小:4.44 MB
页数:84页
时间:2019-01-30
《我国风险投资税收优惠政策-研究》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、StudyofTaxPreferentialPolicyonVentureCapitalinChinaindustry.Onthisfoundation,thetextidentifiedthattherearesomefactorscons仃ainthedevelopmentoftheVCindustryinthetaxincentivesystem.Chapter3:ThischapterdiscussedtheVCindustrytaxincentivepolicyontheissueofinternation
2、alexperience,inordertolearnfromtheiradvantages。HerewehaveintroducedandanalyzedthegeneralproceduretheVCtaxincentivepolicyoverseas.Generallyspeaking,wetaildividethetaxincentivepolicyaccordingtothedifferenceoftaxationanddrivegoal.Afterintroducingthemethodsofotherc
3、ountries,suchastheUSA,England,GermanyandJapanese,turntoourpractice,wecansummarizedsomelessonstoOurtaxinspirationpolicy,suchas:1.Taxincentivepolicymustbasedonourpractice;2.Thetaxincentivepolicywillmakeeffectobviouslywhileutilizestogetherwimotherpolicy.Chapter4:t
4、hispartisthecoreofthewholearticle.ThroughtheanalysisofOUrcountrynationalcondition,thetexthasdiscussedtherefotinwayoftheVCtaxincentivepolicy.First,weproposedthefactorshouldbeconsideredamongthepolicydesign,including:1.Thedriveform;2.thedrivedegree;3.thetime;4.the
5、goal;5.thecost;6.thedivescope.Inthisfoundation,thisarticleconstructasimplytaxframefortheVCindustry.Throu曲thisframe,thearticleproposedthebasicprinciplewhichtheVCindustrytaxincentivepolicydesignshouldbefollowed.Chapter5:Inthefoundationofinternalfactorsanalysis,th
6、ischapterhasprovedtheexternalfactors:becausetheimplementoftaxpolicyshouldbeunderthecertainsystemandtheenvironmentalcondition.Itisnotonlydecidedbythelegalenvironmentaswellasthemarketenvironmentinfluence.Thischapterhasfoundacombinedpointforlegal,capitalwithdrawal
7、mechSanismandtaxsupervising.First,thereproposedsuggestionsfortheVCindustrylegalenvironmentconstructionfromthefollowingthereaspects:1.Formulate“thePeople’SRepublicofChinaVentureCapitalLa、矿’asthebasiclawtoadjustOUrnationalVClegalrelationship,andmakethetaxpolicyCa
8、ndependonthebasiclaw;2.Formulate“thePeople’SRepublicofChinaLimitedPartnershipLaw'’;3.Refinetherelatedlawsandregulations.Next,theventurecapitalwithdrawalwayisthekeyofwhethert
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