国家明确提出对包括天使投资在内的投向种子期、初创期等创新活动的风险投资,统筹研究相关税收支持政策。本文通过分析我国风险投资税收政策,与主要发达国家风险投资所得税政策进行比较,为我国完善风险投资税收政策提供参考。 The state explicitly put forward venture investment in innovative activities such as seed investment and start-up period, including angel investments, and make overall study on relevant tax support policies. This article analyzes the tax policy of venture capital in China and compares with the income tax policies of venture capital in major developed countries to provide reference for our country to improve the tax policy of venture capital.