| 美国创业风险投资税收政策演变及其启示 |
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| 引用本文： | 潘玉香.美国创业风险投资税收政策演变及其启示[J].中国科技论坛,2012(7):142-147. |
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| 作者姓名： | 潘玉香 |
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| 作者单位： | 天津工业大学管理学院,天津,300387 |
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| 基金项目： | 国家社科基金项目，天津社科规划课题 |
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| 摘 要： | 美国是创业风险投资的发源地,是世界上创业风险投资规模最大、组织化、制度化程度最高、创业风险投资体系最为健全的国家。在创业风险投资业发展的不同时期,美国创业风险投资税收政策对其成长产生了有效的推动作用。研究探讨美国创投业税收政策经验,对于推动中国创投业的繁荣健康发展具有重要启示。
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| 关 键 词： | 创业风险投资 税收演变 税收效应 |
The Developmemt of Capital Venture Tax Policy in the USA and Its Enlightment |
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| Pan Yuxiang.The Developmemt of Capital Venture Tax Policy in the USA and Its Enlightment[J].Forum on Science and Technology in China,2012(7):142-147. |
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| Authors: | Pan Yuxiang |
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| Institution: | Pan Yuxiang(School of Management,Tianjin University of Technology,Tianjin 300387,China) |
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| Abstract: | The United States is the birthplace of venture capital,and also is the country of largest investment、highest organization and institutionalization all overthe world.In different stages of development in venture capital,the U.S.venture capital tax policy played an effective role on its growth.This paper researches the business tax policy experience,in order to promote the prosperity and development of the venture capital in China. |
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| Keywords: | Venture capital Tax policy evolution Tax effect |
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