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随着我国“大众创新、万众创业”和“互联网+”战略实施,高新技术产业和项目发展进入快车道。其高速发展背后的强有力推手,是风投机构及其掌控的雄厚风投资金源源不断注入。而科技法律规范,特别是作为其重要内容之一的风险投资法律规范,在调整科技创新产业发展社会关系的过程中发挥了极为重要的引导和保障作用。这种引导与保障的关键,就是风投法律渊源中无法或缺的税收激励政策法规。本文以实例介绍了全球主要国家风险投资法中的税收激励政策法规,对我国风投税收激励政策的基本概念、具体内容、存在不足进行了阐述,并着重提出了完善和修订建议,以期从法律规范角度强化税收政策激励风险投资机构注资创新科技产业,提供一些粗浅的理论设想。
With the implementation of the strategy of “mass innovation, entrepreneurship” and “Internet +” in our country, the development of high-tech industries and projects has entered a fast lane. The strong push behind its rapid development is a steady stream of venture capital institutions and ample venture capital funds under their control. However, the laws and regulations of science and technology, and especially the legal norms of venture capital as one of its important contents, play an extremely important guiding and supporting role in the process of adjusting the social relations of the S & T industry. This guidance and protection of the key, is the source of law and law in the wind can not or lack of tax incentives and regulations. This article introduces the tax incentive policies and regulations in venture capital law of major countries in the world with examples, and elaborates the basic concepts, specific contents and deficiencies of tax incentive policies in our country and emphatically puts forward the suggestions of perfection and revision, Normative perspective to strengthen tax policies to encourage venture capital institutions to inject innovation and technology industries, to provide some superficial theoretical ideas.