发达国家创业投资税收与金融激励政策分析
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外国经济与管理 2002 年 第 24 卷第 06 期, 页码：18 - 22
摘要
参考文献
摘要
本文分析了近年来发达国家促进创业投资产业发展的税收与金融激励政策 ,并比较分析了其政策效果 ,指出在税收激励方法存在巨大差异的同时 ,金融激励政策则明显存在一个由贷款到贷款担保再到权益担保的制度优化演进进程。
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[9]中国创业投资协作网有关文献。
[2]CommissionoftheEuropeanCommunities.InnovativeInstrumentsforRaisingEquityforSMEsinEurope[R].2001,(6):35-49.
[3]StephenMoore,andJohnSilvia.TheABCsoftheCapitalGainsTax[J].CatoPolicyAnalysisNo.242,Chicago,USA ,1995-10-04.
[4]LeslieA .Jeng,PhilippeC .Wells.TheDeterminantsofVentureCapitalFunding:EvidenceacrossCountries[J].JournalofCor porateFinance,2000,(6):281.
[5]VentureCapitalIncentivesinEurope[R].EuropePrivateEquitySpecialPaper.EVCA ,1997,(10):5-27.
[6]LegalandTaxIssuesArisingformCrossBorderDealingsonEASDAQ[R]EuropePrivateEquitySpecialPaper,EVCA ,1998,(10):16-17.
[7]GovernmentVentureCapitalforTechnology basedFirms[R]OCDE GD ,2001:16-32
[8]RobertG HeadJohnSibertGrowingNewBusinesswithSeedandVentureCapital:StateExperienceandOptions.NationalGovernorsAssociation,2001:25-28
[9]中国创业投资协作网有关文献。
引用本文
苏启林. 发达国家创业投资税收与金融激励政策分析[J]. 外国经济与管理, 2002, 24(6): 18–22.
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