2013年9月，《关于中关村国家自主创新示范区有限合伙制创业投资企业法人合伙人企业所得税试点政策的通知》（财税〔2013〕71号）等“新四条”政策发布，这是继“1+6”系列先行先试政策之后，中关村在创新创业政策领域的新突破。本文初步评价了中关村示范区“新四条”试点政策，着重研究政策着力点、实施效果、存在的问题等，围绕深化税收制度改革、为创新营造新的发展环境提出政策建议。%In September 2013, new four policy such asLimited Partnership Venture Capital’s Limited Partner Enterprise Income Tax Pilot Policy Notice(Cai Shui [2013] No. 71) in Zhongguancun national independent innovation demonstration area issued. After 6 series pilot policy, in the ifeld of innovation policy, Zhongguancun has achieved new breakthroughs. The article evaluates“new four”innovation pilot policy in Zhongguancun demonstration zone. It analyses the policy breakthrough, effect and problems. Focusing on deepening the reform of the tax system, it gives policy recommendations for innovation and creating a new environment.
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