我国有限合伙制创业投资基金的税法问题研究

发布时间：2018-11-09 11:31

【摘要】：创业投资基金的兴起为我国中小企业的发展提供了资金来源,解决了困扰其发展的资金短缺的问题,促进了我国产业结构的升级和经济的发展。同时,税法作为引导国家社会资金流向的杠杆,对于创业投资基金的投资活动起到了规范和调整作用,有效合理地平衡了经济效率和公平纳税之间的关系,是我国创业投资基金发展的基础条件。2006年修改的《合伙企业法》为创业投资基金创造了发展契机,促成了诸多相关具体课税规则的形成。但我国目前的有限合伙制创投基金的税法制度并不健全,税法基本原则的运用不平衡,导致实践中执行不一。本文的研究目的就在于梳理、分析我国有限合伙制创投基金目前的税法规制现状,借鉴美国相对成熟的经验,提出完善建议,从而带动创新型企业的发展,提高社会创新能力,调整产业结构,增强经济水平。本文分四部分对有限合伙制形式创业投资基金的税法问题进行阐述和整理。第一部分介绍有限合伙制创投基金税法的基本理论,从税法要素出发分析了有限合伙制创投基金税法的特殊性,并就税收法定、税收公平、社会政策的税法原则在有限合伙制创投基金中的具体适用展开分析。第二部分介绍美国有限合伙制创业投资基金税法制度的发展历程,分析了“黑石集团上市”所引发的税收争议,并从中学习值得借鉴的经验。第三部分阐述了我国有限合伙制创投基金的税法现状及其存在的不足。分别从基金层面、基金合伙人层面、基金管理人层面说明现状,指出了我国有限合伙制创业投资基金税法中存在的问题。第四部分针对上述提出的问题进行了一一解决,提出了完善有限合伙制创投基金的相关税法制度的几点建议,充分发挥有限合伙制这一组织形式的优势,带动更多投资者,广泛调动其积极性进而促进经济有效平稳增长。
[Abstract]:The rise of venture capital funds has provided a source of funds for the development of small and medium-sized enterprises in China, solved the problem of shortage of funds which perplexed their development, and promoted the upgrading of industrial structure and the development of economy in China. At the same time, as a lever to guide the flow of national social funds, the tax law has played a regulating and adjusting role in the investment activities of venture capital funds, and effectively and reasonably balanced the relationship between economic efficiency and fair tax payment. It is the basic condition for the development of venture capital fund in our country. The "Partnership Enterprise Law" revised in 2006 has created the development opportunity for the venture capital fund, and has contributed to the formation of many related specific taxation rules. However, the current tax law system of limited partnership venture capital fund is not perfect, and the application of the basic principles of tax law is unbalanced, which leads to different enforcement in practice. The purpose of this paper is to sort out, analyze the current tax law regulation of limited partnership venture capital funds in China, draw lessons from the relatively mature experience of the United States, put forward some suggestions to improve the development of innovative enterprises and improve the ability of social innovation. Readjusting the industrial structure and strengthening the economic level. This article is divided into four parts to explain and sort out the tax law of venture capital fund in limited partnership form. The first part introduces the basic theory of the limited partnership venture capital fund tax law, analyzes the particularity of the limited partnership venture capital fund tax law from the tax law elements, and in terms of tax law, tax fairness, The application of tax law principle of social policy in limited partnership venture capital fund is analyzed. The second part introduces the development course of the tax law system of American limited partnership venture capital fund, analyzes the tax dispute caused by the listing of Blackstone Group, and learns the experience worth learning from it. The third part expounds the present situation of the tax law of the limited partnership venture capital fund and its deficiency. From the fund level, the fund partner level, the fund manager level explains the present situation, has pointed out our country limited partnership venture capital fund tax law existence question. The fourth part has carried on the solution one by one to the above questions, has proposed the consummation limited partnership system venture capital fund related tax law system several suggestions, fully exerts the limited partnership system this organization form superiority, drives more investors, Mobilize its enthusiasm extensively and then promote economic growth effectively and steadily.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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