一、建立、健全针对多种投资主体的直接税收优惠政策体系。 1.对于创业企业多种投资主体,包括创业投资公司(基金)、大公司以及有条件的个人投资者,直接从创业企业获取的资本利得和投资收益实行必要的税收优惠政策。 First, establish and improve direct tax incentives for a variety of investment entities. 1. For venture capital companies (funds), large companies and qualified individual investors, the various types of investors in start-up enterprises should directly implement the preferential tax policies on capital gains and investment gains obtained from start-ups.