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Limited Partnership Venture Investment Fund In Our Country’s Tax Law Studies

Posted on:2016-01-13Degree:MasterType:Thesis
Country:ChinaCandidate:N DingFull Text:PDF
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The rise of venture investment funds for the development of small and medium-sized enterprises in China provides a source of funds, solves the problems of the development of the shortage of funds, promotes the upgrading of industrial structure and economic development in our country. At the same time, as a guide the country’s social capital flow to leverage of the tax law, it is a big problem in the development of China’s tax law. It will play an important role in specification and adjustment for venture capital investment, efficient balance the relationship between economic efficiency and tax equity.Partnership enterprise law modified in 2006 brings opportunity to the development of venture investment fund, has formed many tax related to the specific rules. But the present limited partnership venture capital fund of the tax law system is not sound, basic principles of the tax law is not completely follow. These are worthy of our study. The purpose of this study lies in the carding, analysis our country limited partnership venture capital fund of the present status of the tax law regulation, draw lessons from the recommendations from the relatively mature and perfect Suggestions, thereby giving impetus to the development of innovative enterprises, improve the innovation ability, adjust the industrial structure, enhance the economic level.This article is divided into four parts of a limited partnership venture capital fund shed light on the problem of the tax law and finishing.The first part of introduction analysis of the limited partnership venture capital funds in the tax law theory, starting from the elements of the tax law limited partnership venture capital fund of the particularity of the tax law are analyzed, and the tax revenue legal, tax fairness, social policy of the tax law principle of the specific applicable in a limited partnership venture fund analysis.The second part introduces the development course of the limited partnership venture capital fund of the tax law system, analyzes the cause "black stone listed" tax dispute, it puts forward the development of limited partnership venture fund tax law of our country experience worthy of learning.The third part elaborated the our country limited partnership venture capital fund status quo and problems of the tax law. Respectively from the aspect of fund, fund managers, fund partner level level shows that the status quo, points out the problems existing in thetax law of limited partnership of venture capital.Fourth part for the above problems to solve, put forward the perfect limited partnership of venture capital fund related Suggestions of tax law system, give full play to the advantages of limited partnership this organization form, bring more investors, promote the efficiency and the economic steady development.
Keywords/Search Tags:Limited partnership venture capital fund, Tax law, Investors
PDF Full Text Request
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