权益性投资

符合条件的居民企业之间的股息、红利等权益性投资收益；

Dividends , bonuses and other equity investment gains generated between qualified resident enterprises ;

考察了创业投资公司常用的投资工具，并对创业投资公司多选择权益性投资工具的原因进行分析。

Reviewing the investment tools in common use by venture capital fund , we analyses the reason to use equity investment tools .

5.3提出我国REITs应主攻权益性投资；

5.3 presents mainly developing rights and interests REITs in China .

创业资本是一种权益性投资。

Venture capital is one kind of rights and interests investment .

向投资者支付的股息、红利等权益性投资收益款项；

Such equity investment gains as dividend , bonus paid to the investors ;

风险投资是指对高技术、高风险、高收益的项目或企业进行权益性投资的一种投资活动。

Venture capital is a kind of investment activity that invests in the project with high technique , high risk and high return .

股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额；

As regards dividends , bonuses and other equity investment gains , interests , rentals and royalties , the taxable income amount shall be the total income amount ;

投资高风险作为高新技术企业的投资方式，专门针对高新技术企业的特点提供服务，其主要目的在于通过权益性投资，期望在资本退出时获得高额资本增值，实现投入收益再投入的资本循环。

Investment in a high-tech enterprises is a high-risk investment , specifically for the characteristics of high-tech enterprises to provide services , its main purpose is through equity investment , expected capital gain on exit high capital appreciation , and " investment-income-again investment " of capital circulation .

同时考虑到风险资本的权益性，风险投资机构为降低风险，对风险资本也进行了投资方式的组合。

Considering the right attribute of the venture capital , the venture capital company also portfolios the venture capital in order to reduce the risk simultaneously .