科学技术是第一生产力。与发达国家相比，目前我国高新技术产业还比较落后，其中一个重要的原因就是风险投资机制尚不完善。本文作者从税收优惠刺激风险投资的基本原理出发，针对我国现行风险投资税收优惠政策存在的问题，借鉴国际经验，设计出了涵盖所得税和流转税，采用费用扣除、投资抵免、加速折旧、税收减免等多种形式的风险投资税收优惠政策模式，并提出了风险投资税收优惠在实践中应遵循的原则和需注意的问题 Science and technology are primary productive forces. Compared with developed countries, at present, China’s high-tech industry is still relatively backward. One of the important reasons is that the venture capital mechanism is still not perfect. Starting from the basic principles of stimulating venture capital with tax incentives, the author of this paper designs a model that includes income tax and turnover tax in light of the existing problems in China’s current venture capital tax preferential policies. It adopts cost deduction, investment credit, accelerated depreciation and taxation Relief and other forms of preferential tax policy for venture capital investment, and put forward the principle of tax incentives for venture capital in the practice should be followed and the issues to be noticed