【摘要】 风险投资是一个比较幼稚的产业 ,从某种意义上说 ,它在竞争中处于不利的地位。我国现行企业所得税制不利于风险投资事业的发展 ,因而有必要对现行企业所得税制进行改革 ,使之更有利于风险投资事业的发展。更多还原

【Abstract】 Risk investment seems weaker in the competition today because it is a new industry.The Present business income tax system is unfit to the development of risk investment.Hence,the current business income tax system should be reformed for the purpose to benefit the development of risk investment.更多还原