The development of private equity investment fund, to broaden thefinancing channels and, to expand the proportion of direct financing forenterprises, optimize the structure of China’s capital market, promote thedevelopment of economy and overall economy. Tax as a means of nationalmacroeconomic regulation and control, have a certain influence to thedevelopment of investment funds to its policy of private equity.In this paper, the author used theory and practice, comparison of Chineseand foreign tax policy, using the method of normative and empirical analysis,analysis and research on the present tax policy influence on the development ofprivate equity funds. Using the experience of some countries, combined withthe reality of our country, put forward to reform and perfect the private equityinvestment fund the tax policy suggestion. |