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1、123Researchandrecommendationregardingthetaxpoliciesoftheinvestmentandexitofprivateequityfundinpartnership4摘要有限合伙制私募股权基金投资及退出机制税收政策分析及建议近十年来,随着国内政策环境和资本市场的逐步完善,中国私募股权投资市场蓬勃发展,已经迅速成为我国资本市场中一支重要的力量。私募股权投资基金不断发展和壮大,进一步协助解决了我国中小企业融资难问题,推动着企业的管理水平提升和业务发展。然而作为国家宏观调控的重要杠杆,税收负担的轻重和税收优惠的多少直接影响私募股权投资及退出的决策。
2、本文的研究着力于理论与实际相结合,在分析我国现行有限合伙制私募股权投资基金税收政策的基础上，对私募股权基金、私募股权基金投资人及私募股权基金项目投资和退出机制的税务政策进行了分析，发现我国现行私募股权基金税收政策存在的问题，结合国外先进国家私募股权基金相关税收政策，进一步提出了完善我国有限合伙制私募股权基金税收政策的建议。关键词：私募股权基金，有限合伙，税收政策，退出机制5AbstractResearchandrecommendationregardingthetaxpoliciesoftheinvestmentandexitofprivateequityfundinpartnershi
3、pWiththedevelopmentofthedomesticpolicyenvironmentsandtheimprovementofthecapitalmarketintherecenttenyears,theChineseprivatefundmarketmadesignificantdevelopmentandbecametheoneofimportantstrengthsintheChinesecapitalmarketwhichfurthersolvethedifficultiesinthefinancingrequirementofthesmallandmediument
4、erprises(“SMEs”)inChina,anddrivetheprogressofthemanagementandbusinessoftheseSMEs.Astheimportantleverageofthemacro-economiccontrol,theburdenoftaxandthetaxpreferencepolicieswouldmakethedirectimpactontheinvestmentandexitdecisionsmadebytheprivatefund.Inessenceoftheconnectionsbetweentheprinciplesandth
5、epractices,theresearchanalyzedthecurrentChinesetaxpolicesapplicablefortheprivatefundestablishedinpartnership,onthisbasis,theresearchalsoanalyzedthetaximplicationsonprivateequityfund,theinvestoroftheprivatefundandtheinvestmentexitoftheprivatefund.Inaddition,theresearchsummarizedtheuncertaintiesand
6、problemsassociatedwiththeprivatefundindustry.Furthermore,inconnectionwiththetaxpoliciespromulgatedinotherforeigncountries,theresearchmadetherecommendationsonhowtopracticallyimprovementofthetaxpoliciestofacilitatethedevelopmentoftheprivatefundindustryinChina.Keywords：privateequityfund,partnership,
7、taxpolicy,exitscheme6目录第1章绪论........................................................................................................................91.1研究背景..............................................................
