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当今世界已步入知识经济时代．作为知识经济核心的高科技产业日益成为经济发展的支柱。高技术及其产业的发展对现有产业结构的调整、优化和升级，对提高整个社会经济效益和效率，对改善人们的生活质量及增强国民经济在世界上的竞争力等方面，都具有极其重要的作用。高技术产业具有高投入、高风险、高收益的特征，银行及其他传统的投资主体对这方面的投资较少，仅仅依靠国家有限的财政资金又远远满足不了高技术产业化对资金的巨大需求，因此就必须研究、开发新的投融资机制，风险投资也就应运而生了。各国发展实践证明，发展风险投资事业是许多国家推动高新技术产业化的一条成功之路。为了顺应世界科技发展的趋势，适应全球化竞争，促进我国工业产品的竞争力，改善我国的产业结构，实施科教兴国战略，我国也应该发展风险投资事业。然而，我国的现行税制却不利于风险投资事业的发展，存在着诸多的弊端。本文从个人所得税的角度对这个问题进行探讨，并借鉴国外有关做法，提出切合我国实际的个人所得税改革方案。
Today’s world has entered the era of knowledge economy. As the core of knowledge economy, high-tech industries have increasingly become the backbone of economic development. The development of high technology and its industries The adjustment, optimization and upgrading of the existing industrial structure are extremely important in raising the overall social and economic benefits and efficiency, in improving people’s living standards and in enhancing the competitiveness of the national economy in the world. Important role. High-tech industries have the characteristics of high investment, high risk and high returns. Banks and other traditional investment entities have less investment in this respect. Rely on the limited financial resources of the state, they are far from meeting the tremendous financial needs of high-tech industrialization Therefore, it is necessary to study and develop new investment and financing mechanisms, and venture capital will emerge as the times require. The development practice of various countries has proved that the development of venture capital investment is a successful route for promoting the industrialization of high-tech in many countries. In order to conform to the world trend of scientific and technological development, to adapt to global competition, to promote the competitiveness of China’s industrial products, to improve our industrial structure and to implement the strategy of rejuvenating our country through science and education, our country should also develop its venture capital businesses. However, the current tax system in our country is not conducive to the development of venture capital. There are many drawbacks. This article explores this issue from the perspective of personal income tax, and draws lessons from foreign practices, proposes a personal income tax reform that suits our reality.