一、尽快完成酝酿已久的增值税转型和统一不同所有制企业的税制,特别是内外资企业所得税制的合一。这是促进企业创新的首要前提,离开这个前提来制定技术创新的激励政策,很可能会事倍功半。如果消费型增值税不能一步到位,则至少应先在资本有机构成高的技术密集型产业实施,以推动 First, as soon as possible to complete the long-awaited VAT restructuring and the reunification of enterprises with different ownership tax system, especially the domestic and foreign enterprise income tax system. This is the first premise to promote business innovation, leaving this premise to formulate incentives for technological innovation is likely to be less effective. If CPV can not be implemented in one step, at least it should first be implemented in technology-intensive industries with high organic capital structures to promote