CAJ | 학술논문

为创业风险投资领域提供法律制度层面的保护尤其是加大税收优惠法律制度建设是化解当前实体经济整体下行、消除经济泡沫的正面法律激励手段和宏观经济调控手段之一.文章拟从法学和经济学相辅相成的研究视角和价值取向出发,选择创业风险投资领域税收立法日趋成熟的国家和我国在创业风险投资领域的立法探索和实践进行国际层面的范式比较,总结出可供我国有效借鉴的国外有关风险创投领域的先进立法模式和实施经验,并分析我国目前在创业风险投资领域的税收制度在立法和制度运行层面的缺陷和不足,进而论证加大创业风险投资领域的税收法律制度建设的必要性和可行性,并重点探讨该领域税收优惠法律制度的建立和完善.
위창업풍험투자영역제공법률제도층면적보호우기시가대세수우혜법률제도건설시화해당전실체경제정체하행、소제경제포말적정면법률격려수단화굉관경제조공수단지일.문장의종법학화경제학상보상성적연구시각화개치취향출발,선택창업풍험투자영역세수입법일추성숙적국가화아국재창업풍험투자영역적입법탐색화실천진행국제층면적범식비교,총결출가공아국유효차감적국외유관풍험창투영역적선진입법모식화실시경험,병분석아국목전재창업풍험투자영역적세수제도재입법화제도운행층면적결함화불족,진이론증가대창업풍험투자영역적세수법률제도건설적필요성화가행성,병중점탐토해영역세수우혜법률제도적건립화완선.
Providing legal system protection to entrepreneurial venture investment ,especially increasing their tax preferential legal construction is the most important way to eliminate the economy bubbles. It is a positive law incentive and macroeco?nomic regulation. This paper uses the view of law and economics complement ,as well as value orientation,chooses mature entrepreneurial venture investment of tax legislation countries experience to solve China's legislation paradigm,summarizes experiences for China's effective foreign related advanced legislation mode and implementation experience in the field of ven?ture capital,analyzes China's current tax system in the field of entrepreneurial venture capital in the aspect of legislation and system running the flaw and the insufficiency,then demonstrates more entrepreneurial venture investment in the field of the necessity and feasibility of tax law system construction,and emphasizes the establishment and perfection of the legal system of tax breaks.