| 以税收刺激对科技型中小企业的长期投资 |
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| 引用本文： | 薛薇.以税收刺激对科技型中小企业的长期投资[J].太原科技,2011(4):8-12. |
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| 作者姓名： | 薛薇 |
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| 作者单位： | 中国科学技术发展战略研究院,北京,100038 |
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| 基金项目： | 国家软科学项目(2009GXS1K135) |
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| 摘 要： | 提出了我国科技型中小企业得到天使投资和风险投资严重不足的问题,介绍了国外许多国家对中小企业的长期投资者给予的税收优惠政策,分析了我国现行所得税制对长期科技投资的激励不足的问题,并对此提出了税收政策建议。
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| 关 键 词： | 科技型中小企业 天使投资 风险投资 税收优惠政策 |
Stimulating Long Term Investment of Technology Based Firms by Tax Revenue |
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| Xue Wei.Stimulating Long Term Investment of Technology Based Firms by Tax Revenue[J].Taiyuan Science and Technology,2011(4):8-12. |
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| Authors: | Xue Wei |
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| Institution: | Xue Wei(Chinese Academy of Science and Technology for Development,Beijing 100038 China) |
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| Abstract: | In this paper,the author put forward existent problems of angel investment and risk investment in technologybased firms,and introduced foreign preferential taxation policies.Then,the author analyzed disadvantages of current incometax to long term technological investment,and put forward suggestions for tax policies. |
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| Keywords: | technology based firms angel investment risk investment preferential taxation policy |
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