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高新技术产业要取得快速发展,关键在于吸引大量的风险投资者参与。因此,直接给予高新技术风险投资主体税收优惠 使其股权收益尽快转化为自有资金 增强其抗风险能力是必要的。但是,目前我国各级政府的税收优惠主要集中于高新技术企业方面的税负减免 而并未将对高新技术企业进行股权投资的主体的资本利得纳入减免范围。在此种局面下,投资企业享受的税收减免往往是间接的 即只能通过对它进行股权投资的高新技术企业的税收优惠来实现。
High-tech industries to achieve rapid development, the key is to attract a large number of venture capital investors to participate. Therefore, it is necessary to give direct tax incentives to high-tech venture capitalists to convert their equity interests into self-owned funds as soon as possible to enhance their anti-risk ability. However, at present, the tax preference of all levels of government in our country mainly focuses on the tax relief for high-tech enterprises and does not include the capital gains of the main body of equity investment in high-tech enterprises into the scope of relief. Under such circumstances, tax relief enjoyed by investment enterprises is often indirect and can only be realized through tax incentives of high-tech enterprises that make equity investments in it.