The Research On China Private Equity Tax Policies

With a single channel of the domestic corporate finance, financing difficulties and other problems, the development of private equity has been supported by the national and local government, and as an important national macro-control lever, the severity of the tax burden and the amount of tax incentives directly influence the decisions of private equity.In this paper, the author focuses on the theory and practice, which is a comprehensive analysis of the use of normative, empirical analysis, to card the tax policies promoting our current private equity fund. This paper will use the model and data in order to show the tax impact on different organization of private equity fund, while learning the experience from the developed countries that has implemented the tax policies to promote private equity fund, on the basis of the research result, the paper will construct the tax system of private equity fund in China, summarize the tax policy goals and specific guidelines to promote the development of private equity fund, make recommendations accordingly, improve the tax policy system of private equity fund, which has very important theoretical and practical significance.