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随着我国经济结构改革的推进,科技创新和企业创业成为经济持续健康发展的良剂,同时得益于经济的发展,国民的口袋鼓起来了,如何更好地引导民间资本流向科技创新和创业领域,促进经济的良性循环成为当局关注的焦点,本文阐述了天使投资领域实施税收优惠政策的必要性,通过借鉴国际上天使投资的税制从而探讨我国天使投资领域的税收优惠政策。
With the advancement of our country’s economic structure reform, science and technology innovation and enterprise start-ups have become a good agent for the sustained and healthy economic development. At the same time, thanks to the economic development, the pockets of our nationals have risen, and how we can better guide the flow of private capital to technological innovation and entrepreneurship And promote the virtuous cycle of economy become the focus of the authorities. This article elaborates the necessity of implementing the preferential taxation policy in the field of angel investment and explores the preferential taxation policy in the field of angel investment by drawing lessons from the international tax system of angel investment.