摘要
随着新《合伙企业法》的实施,越来越多的本土创业投资企业/基金采取了有限合伙制的组织形式。但由于目前我国与有限合伙制企业有关的税收立法滞后,导致有限合伙制创业投资基金的所得税税收及其征管存在一些问题。本文对这些问题进行了深入分析,并有针对性地提出了完善我国有限合伙制创业投资基金所得税政策的若干建议。
With the implementation of revised ＂Partnership Enterprise Law＂ , more and more local venture capital firms adopt limited partnership as their organization structure. However, some problems still exist in the Chinese government＇ s tax regulations related to limited partnership venture capital fund, due to the lag of legislation. This paper makes an in-depth analysis about these problems and put forwards suggestions on improving income tax treatment of limited partnership venture capital fund.
出处
《证券市场导报》
CSSCI
北大核心
2008年第2期42-47,共6页
Securities Market Herald
关键词
有限合伙制
创业投资基金
所得税
limited partnership
venture capital fund
income tax
