如何促进风险投资的发展，是各国都极为重视的课题。本文通过介绍一些国家和地区政府扶持风险投资发展的财税政策并结合我国实际，提出完善我国财税政策，为风险投资创造一个宽松的外部环境。 How to promote the development of venture capital is a topic that all countries attach great importance to. In this paper, by introducing the fiscal and taxation policies of some countries and regions supporting the development of venture capital investment and combining with the reality of our country, this paper proposes improving our fiscal and taxation policies and creating a relaxed external environment for venture capital.