【正文】 有效我國(guó)中小企業(yè)私募基金融資探討 20 的選擇投資項(xiàng)目。所以，首先我國(guó) 應(yīng)當(dāng)建立私募基金登記備案制度 ,即私募基金在募集資金之后 ,將投資者名冊(cè)和相關(guān)的設(shè)立文件報(bào)相關(guān)監(jiān)管部門進(jìn)行登記備案。這樣 ,通過程序相對(duì)簡(jiǎn)單的登記備案 ,對(duì)私募基金設(shè)立時(shí)的報(bào)備文件進(jìn)行一定程度的審查 ,使私募基金的設(shè)立置于陽光之下 ,有利于將私募基金管理人的行為納入到法律規(guī)范當(dāng)中 ,使其明確自己的信托責(zé) 任和義務(wù) ,防止其在私募基金的運(yùn)作過程中產(chǎn)生一系列違規(guī)違法行為。同時(shí)，完善《信托法》、《基金法》、《保險(xiǎn)法》等對(duì)于私募股權(quán)投資的規(guī)定。目前我國(guó)還沒有一個(gè)全國(guó)性的 ,能夠代表各方、主動(dòng)推進(jìn)行業(yè)規(guī)范建設(shè)的協(xié)會(huì)主體。行業(yè)協(xié)會(huì)是具有同一、相似或是相近市場(chǎng)地位的特殊部門的經(jīng)濟(jì)行為人組織起來的 ,界定和促進(jìn)本部門公共利益的集體性組織 ,借助它 ,同行業(yè)企業(yè)互相聯(lián)合 ,并將權(quán)利授予一個(gè)中心組織 ,以增進(jìn)共同利益 ,管制業(yè)內(nèi)行為 ,并使產(chǎn)業(yè)內(nèi)成員及那些戰(zhàn)略合作者和那些危害行業(yè)利益的成員之間的關(guān)系有序化。行業(yè)協(xié)會(huì)能 夠維護(hù)行業(yè)整體形象 ,促進(jìn)業(yè)內(nèi)交流、爭(zhēng)取自身權(quán)益、凈化行業(yè)的環(huán)境。其自治權(quán)可以通過契約來約定也可以由法律直接規(guī)定或是行政機(jī)關(guān)的委托授權(quán)。在將來的立法中在管理機(jī)關(guān)登記備案后可鼓勵(lì)其自愿申請(qǐng)加入私募股權(quán)投資基金行業(yè)協(xié)會(huì)。 并定期舉行內(nèi)部的溝通交流活動(dòng) ,組織培訓(xùn)、宣傳風(fēng)險(xiǎn)教育等活動(dòng)。 我國(guó)中小企業(yè)私募基金融資探討 23 9. 謝辭 經(jīng)過幾個(gè)月的搜集資料、整理材料、寫作論文，今天終于可以順利地完成最后的謝辭了，我感到由衷的喜悅。 這次的論文能夠順利完成首先得益于我的指導(dǎo)老師 辛作義 ，從最初的搜集資 料到最后的論文定稿， 辛 老師都給了我認(rèn)真的指導(dǎo)。 辛 老師要輔導(dǎo)很多同學(xué)的論文，加上本來就有的教學(xué)任務(wù)，工作量之大可想而知，但在每一次的回稿中， 辛 老師都能準(zhǔn)確地指出我論文中的缺點(diǎn)和不足，并詳細(xì)地給出我建議，這些都讓我記憶深刻。 同時(shí)感謝我大學(xué)所有的老師，是他們傳授了我專業(yè)的知識(shí)，使我能以專業(yè)的觀點(diǎn)和科學(xué)的方 法進(jìn)行這次論文的創(chuàng)作；也感謝我的舍友和我的同班同學(xué)，在論文的完成過程中，他們都給了我極大的幫助。最后，再次感謝我的大學(xué)和所有幫助過我并給我鼓勵(lì)的老師和同學(xué)，謝謝你們！ 我國(guó)中小企業(yè)私募基金融資探討 24 請(qǐng)刪除以下內(nèi)容， O(∩ _∩ )O謝謝?。?！ The origin of taxation in the United States can be traced to the time when the colonists were heavily taxed by Great Britain on everything from tea to legal and business documents that were required by the Stamp Tax. The colonists39。 loan amp。 the explanation of the tax reform act of 1986 was more than thirteen hundred pages long (Pub. L. 99514, Oct. 22, 1986, 100 Stat. 2085). Commerce Clearing House, a publisher of tax information, released a version of the Internal Revenue Code in the early 1990s that was four times thicker than its version in 1953. Changes to the tax laws often reflect the times. The flat tax of 1913 was later replaced with a graduated tax. After the United States entered world war i, the War Revenue Act of 1917 imposed a maximum tax rate for individuals of 67 percent, pared with a rate of 13 percent in 1916. In 1924 Secretary of the Treasury Andrew W. Mellon, speaking to Congress about the high level of taxation, stated, The present system is a failure. It was an emergency measure, adopted under the pressure of war necessity and not to be counted upon as a permanent part of our revenue structure…. The high rates put pressure on taxpayers to reduce their taxable ine, tend to destroy individual initiative and enterprise, and seriously impede the development of productive business…. Ways will always be found to avoid taxes so destructive in their nature, and the only way to save the situation is to put the taxes on a reasonable basis that will permit business to go on and industry to develop. Consequently, the Revenue Act of 1924 reduced the maximum individual tax rate to 43 percent (Revenue Acts, June 2, 1924, ch. 234, 43 Stat. 253). In 1926 the rate was further reduced to 25 percent. The Revenue Act of 1932 was the first tax law passed during the Great Depression (Revenue Acts, June 6, 1932, ch. 209, 47 Stat. 169). It increased the individual maximum rate from 25 to 63 percent, and reduced personal exemptions from $1,500 to $1,000 for single persons, and from $3,500 to $2,500 for married couples. The national industrial recovery act of 1933 (NIRA), part of President franklin d. roosevelt39。s plan contribution must meet certain minimum standards as to employee participation and vesting and employer funding. ERISA also approved the use of individual retirement accounts (IRAs) to encourage taxdeferred retirement savings by individuals. The Economic Recovery Tax Act of 1981 (ERTA) provided the largest tax cut up to that time, reducing the maximum individual rate from 70 percent to 50 percent (Pub. L. No. 9734, Aug. 13, 1981, 95 Stat. 172). The most sweeping tax changes since world war ii were enacted in the Tax Reform Act of 1986. This bill was signed into law by President ronald reagan and was designed to equalize the tax treatment of various assets, eliminate tax shelters, and lower marginal rates. Conservatives wanted the act to provide a single, low tax rate that could be applied to everyone. Although this single, flat rate was not included in the final bill, tax rates were reduced to 15 percent on the first $17,850 of ine for singles and $29,750 for married couples, and set at 28 to 33 percent on remaining ine. Many deductions were repealed, such as a deduction available to twoine married couples that had been used to avoid the marriage penalty (a greater tax liability incurred when two persons filed their ine tax return as a married couple rather than as individuals). Although the personal exemption exclusion was increased, an exemption for elderly and blind persons who itemize deductions was repealed. In addition, a special capital gains rate was repealed, as was an investment tax credit that had been introduced in 1962 by President john f. kennedy. The Omnibus Budget Reconciliation Act of 1993, the first budget and tax act enacted during the Clinton administration, was vigorously debated, and passed with only the minimum number of necessary votes. This law provided for ine tax rates of 15, 28, 31, 36, and percent on varying levels of ine and for the taxation of social security ine if the taxpayer receives other ine over a certain level. In 2021 Congress enacted a major ine tax cut at the urging of President gee w. bush. Over the course of 11 years the law reduces marginal ine tax rates across all levels of ine. The 36 percent rate will be lowered to 33 percent, the 31 percent rate to 28 percent, the 28 percent rate to 25 percent. In addition, a new bottom 10 percent rate was created. Since the early 1980s, a flatrate tax system rather than the graduated bracketed method has been proposed. (The graduated bracketed method is the one that has been used since graduated taxes were introduced: the percentage of tax differs based on the amount of taxable ine.) The flatrate system w