本文在分析创业投资产业所面临的法律性双重征税和经济性双重征税问题的基础上 ,提出创业投资作为国别性特征明显的金融创新工具 ,其面临的经济性双重征税问题是需要加以解决的。本文在分析比较了发达国家和发展中国家以及我国在消除创业投资双重征税方面的实践经验 ,探讨了消除我国创业投资双重征税的路径选择。 On the basis of analyzing the legal double taxation and economic double taxation in venture capital industry, this paper proposes that venture capital as a financial innovation tool with distinctive national characteristics is faced with the double taxation of economy To be solved. This article analyzes and compares the practical experiences of developed and developing countries and our country in eliminating double taxation of venture capital investment, and discusses the ways to eliminate the double taxation of venture capital in our country.