税收既是国家转移支付的手段,也是国家对国民经济实现宏观调控的工具。在市场经济条件下,风险投资的投入主要依靠市场资金而不是国家投资,而各个市场主体投资取决于经济利益的刺激和政府税收政策等经济政策的诱导。通过国家税收立法和地方税收立法对风险投资规定优惠条 Taxation is both a means of transfer payment and a tool of the state’s macro-control over the national economy. Under the condition of market economy, the investment of venture capital relies mainly on market capital rather than state investment, and the investment of all market entities depends on the stimulation of economic interests and the government tax policies and other economic policies. Preferential rules for venture capital through national tax legislation and local tax legislation