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1、我国风险投资中的税法规定及完善（RegulationandperfectionoftaxlawinventurecapitalinChina）RegulationandperfectionoftaxlawinventurecapitalinChinaThetaxlawinChina'sventurecapitalandtheperfectionof2008-12-2015:15:32Abstract:asaneconomicleverofdirectregulation,taxplaysanimportantrolei
2、npromotingthedevelopmentofventurecapitalindustry.CombingthetaxlawprovisionsofventurecapitalinChina,analyzingitscharacteristics,combiningwiththeactualsituation,putsforwardthelegislativeperfectionofventurecapitaltaxinourcountry.Keywords:venturecapital;taxlaw;taxre
3、venueI.ThetaxlawprovisionsinChina'sventurecapitalTheriskofinvestmentinChinabeganin1985,theCPCCentralCommitteeissued"onthescienceandtechnologysystemreformdecision",pointedout:"fortherapidchangeandgreaterriskofhigh-techdevelopment,cansetupventurecapital(VC)support
4、".Inthesameyear,theStateCouncilapprovedtheestablishmentofthefirstVcfirm-China'snewtechnologyventurecapitalcompany.In1991the"nationalhitechIndustrialDevelopmentZone,anumberofpolicyInterimProvisions"alsopointedoutthat:"therelevantdepartmentsmayestablishventureinve
5、stmentfundsinthehightechIndustrialDevelopmentZone,hitechIndustrialDevelopmentforgreaterrisk,conditionsareripeforthehightechDevelopmentZonetoestablishaVcfirm".In1991,theStateCouncilpromulgatedthe"taxpolicyforthenationalhitechIndustrialDevelopmentZoneRegulations",
6、pointsoutthatthepracticeofincludingvalue-addedtax,producttax,tax,taxandotherconstructionbonustaxincentivesfortheapprovedDevelopmentZoneofChineseandforeignenterprises.ThedecisionoftheStateCouncilonthereformofthefamilylevelsystemduringthe"95"period,issuedbytheStat
7、eCouncilon1996,onceagainemphasizestheneedtodevelopventureinvestment,andsomedepartmentsandregionsareactivelyexploringandpushingforward.InMarch1998theninemeetingoftheCPPCCNationalCommittee,ledbyMr.ChengSiweiCDNCACentralCommitteeputforwardthe"onthestrengtheningofth
8、edevelopmentofventurecapitalinChinaseveralopinions"islistedas"aproposal",bythesupportofthegovernmentandpeoplefromallwalksoflifewelcome.TheMinistryofscienceandtechnolo
