目次一、私募股权融资税法的宽容性二、私募股权融资税收优惠法律规范评析三、私募股权融资税收优惠法律制度之重构私募股权融资是以股权作为融资方式,基于股权性质而在投融资双方形成投资关系,较之私募债权融资,所融资金具有不需要抵押与担保、无偿还期限限制、投资方参与企业管理并能给企业带来管理经验、专业技术及市场等优点。对于尚不满足证券市场公开融资条件及银行贷款 First, the leniency of the private equity financing tax law Second, the legal norms of tax incentives for private equity financing Third, the reconstruction of the legal system of tax incentives for private equity financing Private equity financing is based on equity as a means of financing, based on the nature of the shares in both the investment and financing Formed an investment relationship, compared with the financing of private equity, the financing has no need for mortgage and guarantee, non-repayment deadline, investors involved in business management and can bring business management experience, expertise and market advantages. For the still not satisfied with the securities market open financing conditions and bank loans