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风险投资(在我国亦称创业投资)系指投入到新兴的迅速发展中的具有高成长性的创业型企业中的一种股权投资方式。投资者通过创业投资基金间接从事风险投资会在两个环节涉及税收问题:一是基金环节,二是投资者环节。一、风险投资基金的投资者构成及其税负考虑
Venture capital investment (also known as venture capital investment in our country) refers to a kind of equity investment method invested in emerging and rapidly growing high-growth start-ups. Investors venture capital funds indirectly through venture capital in two areas involved in tax issues: First, the fund links, and second, the investor link. First, the venture capital fund investors and their tax considerations