关键词: R-v曲线, 等效用线, 等价补偿线, 风险项目, 保险税收

Abstract: Under the two assumptions of rational investors and enough competition,we come up with the R-v curve of Venture Capital market,and based on which,the theory to utility selection of investors is established And then we apply the theory to analyze the effects of a new type of tax-insurance tax We do hope something we have done here is helpful to the development of Chinese Venture Capital Industry

Key words: R-v curve indifference, utility curve, equivalent compensated curve, venture item, insurance tax