一、我国创业投资的现行税收政策创业投资(Venture Capital,国内也译为风险投资)是指向未成熟的创业企业所进行的股权投资,其投资的主要对象是具有成长潜力的高科技企业。我国目前科技成果的积压率达到80%(丛树海,2008)。创业投资通常涉及三方主体,即创业投资 First, the current tax policy of venture capital in China Venture Capital (Venture Capital, also translated as venture capital) refers to the immature venture capital investment, the main target of its investment is the growth potential of high-tech enterprises. The current backlog of scientific and technological achievements in our country has reached 80% (Cong Shuhai, 2008). Venture capital usually involves the tripartite body, that is, venture capital