Studying On The Tax Law Of Private Equity Financing

Economic development of the contemporary world of advanced productive forces as the guide,technology and innovation as the goal. Scientific and technological innovation with enterprises as the main, business innovation needs financial support, shortage of funds as a constraint to business technology innovation bottleneck. To finance as the core of modern economy, the financial heart of the capital market, financing is the primary function of capital markets. Given the limited nature of internal financing,the main source of financing is external financing. Given the high cost of indirect financing to external financing based. Private equity financing as foreign direct financing to unsecured, low cost, revenue advantages, is the first choice for high-tech innovative enterprises financing.Private equity financing in China is developing rapidly. National economic development strategy emphasizes the development of private equity financing, fiscal and taxation policies are powerful lever of economic macro-regulation.Therefore, it is necessary to study from tax angle of private equity financing.Chapterâ… :introduction.It includes background papers, literature review, research significance, research ideas, methods, main content, innovation, and shortcoming.Chapterâ…¡:Capital market of private equity financing tax system. The first part is capital markets and private equity financing.The second part is the marketization and legalization of private equity financing of the tax system.Chapterâ…¢:The theory construction of the tax system of private equity financing.The first part is the private equity financing of tax theory.The second part is the private equity financing of the tax factor analysis.Chapterâ…£:Private equity financing tax system with reference to the international comparison.The first part is the cause of private equity financing system for the international comparison. The second part is the private equity financing of the tax legislation of the international comparison. The third part is the private equity financing of the tax incentive system of the international comparison.Chapter V:The tax system environment in Private equity financing.The first part finishes the tax system of private equity financing.The second part analysis the tax environment for private equity financing.Chapterâ…¥:Reconstruction of the tax system of private equity financing. The first part is the tax legislation of private equity financing. The second part to the fifth part is the private equity financing specific elements of tax design.This article consists of three aspects of innovation. First, It is the first study from a tax point of private equity financing. Second, This paper is not limited to the study of private equity funds with tax problems, but the main line, elements of tax law research private equity financing tax system.Third,In this article, the development needs of China's private equity financing as a precondition, reconstructs the tax system of the private equity financing...