本文關(guān)鍵詞： 天使投資 稅收激勵(lì) 英國　出處：《稅務(wù)與經(jīng)濟(jì)》2017年05期 　論文類型：期刊論文

【摘要】：天使投資稅收激勵(lì)政策是促進(jìn)天使投資、完善投資體系的重要工具。近年來,隨著我國資本市場的不斷發(fā)展,通過稅收激勵(lì)政策促進(jìn)天使投資引起了社會(huì)的廣泛關(guān)注。英國作為天使投資發(fā)展相對成熟的代表性國家,以企業(yè)投資計(jì)劃(EIS)、創(chuàng)業(yè)投資信托計(jì)劃(VCT)和種子企業(yè)投資計(jì)劃(SEIS)為核心的稅收激勵(lì)體系較好地促進(jìn)了英國天使投資的發(fā)展。我國在天使投資的稅收激勵(lì)政策方面經(jīng)驗(yàn)比較匱乏,因而可借鑒英國的經(jīng)驗(yàn),從實(shí)行優(yōu)惠稅率、虧損彌補(bǔ)、鼓勵(lì)再投資等方面建立健全我國的創(chuàng)業(yè)投資稅收激勵(lì)體系。
[Abstract]:The angel investment tax incentive policy is an important tool to promote angel investment and improve the investment system. The promotion of angel investment through tax incentives has aroused widespread concern in society. Britain, as a representative country with relatively mature angel investment development, The tax incentive system with enterprise investment plan (EISN), venture capital trust scheme (VCT) and seed enterprise investment plan (SEIS) as the core has promoted the development of Angels investment in Britain, and our country is lack of experience in the tax incentive policy of angel investment. Therefore, we can draw lessons from the experience of the United Kingdom to establish and improve the tax incentive system of venture capital in our country from the aspects of preferential tax rate, compensation of losses, encouragement of reinvestment and so on.
【作者單位】： 首都經(jīng)濟(jì)貿(mào)易大學(xué)財(cái)政稅務(wù)學(xué)院;普華永道中天會(huì)計(jì)師事務(wù)所;中國稅務(wù)報(bào)社;
【基金】：受教育部人文社會(huì)科學(xué)研究青年項(xiàng)目“異質(zhì)企業(yè)假定下政府研發(fā)資助效應(yīng)研究——來自二十萬工業(yè)企業(yè)的證據(jù)”(項(xiàng)目編號(hào):15YJCZH017)資助 2016年北京市社會(huì)科學(xué)基金青年項(xiàng)目“供給側(cè)改革下減稅對北京市創(chuàng)新的激勵(lì)效應(yīng)分析”(項(xiàng)目編號(hào):16YJC038)的階段性成果 2015年北京市教育委員會(huì)市屬高校創(chuàng)新能力提升計(jì)劃項(xiàng)目“促進(jìn)京津冀協(xié)同發(fā)展的財(cái)政政策研究”的階段性成果 2016年北京市教委科研計(jì)劃項(xiàng)目“大數(shù)據(jù)環(huán)境下北京市企業(yè)研發(fā)投入的政府資助政策效應(yīng)評(píng)估”(項(xiàng)目編號(hào):SM201610038003)的階段性成果
【分類號(hào)】：F812.42;F815.61;F832.48;F835.61

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