中文摘要：

私募股权基金丰富了市场融资方式，对于克服经济下行具有重要的促进作用，而税收政策对于私募基金的发展具有重要影响。本文综合考察了典型国家的私募基金税收政策，提出了避免经济性重复课税、以直接税作为主要激励方式等私募基金税收政策的基本原则。进而结合中国现实，提出了落实税收法定原则、加大税收激励力度、完善有限合伙企业的税收制度等相关政策建议。

英文摘要：

Private equity fund enriches the market financing methods and plays an important role in overcoming the economic downturn. Tax policies have an important effect on the development of private equity fund. This paper conducts a comprehensive investigation of the tax policies for private equity fund in typical countries and proposes basic principles of tax policies for private equity fund, such as avoiding economic double taxation and using direct taxes as major incentives. And then, combined with China＇s reality, the paper proposes relevant policy suggestions, such as implementing the statutory taxation principle, intensifying tax incentives and improving the taxation system of limited partnership.