私募股权投资基金的发展需要完善的财税体制为依托。目前,我国的财税体制不能适应私募股权投资基金快速发展要求所带来的挑战。本文从创业投资企业的税收优惠政策、双重税负的困扰以及地方擅自减免相关税收的问题和如何提高分税制下具体税制安排的科学性等多方面进行深入分析,并提出了相应的政策建议。 The development of private equity funds needs a sound financial and taxation system as the basis. At present, the fiscal and taxation system in our country can not meet the challenges posed by the rapid development of private equity funds. This paper analyzes in depth the preferential policies of taxpayers in venture capital enterprises, the double tax burden and the tax exemption and exemption of local tax authorities and how to improve the scientificity of the specific tax arrangements under the tax-sharing system, and puts forward corresponding policy suggestions.