“营改增”对制造业企业技术创新的影响探讨

Discussion on the Impact of "Business Tax Replaced with VAT" on Technological Innovation of Manufacturing Enterprises

“营改增”是近年来我国税收体制的一项重大变革,技术创新是新时期我国转变经济发展式的重要推动力量,本文全面分析了“营改增”对制造业企业技术创新的积极影响,提出制造业企业应充分利用“营改增”的有利政策,不断提高自身的技术创新能力。

"Business Tax Replaced with VAT" is a major change in China's tax system in recent years. Technological innovation is an important driving force for China to transform its economic development mode in the new era. This paper comprehensively analyses the positive impact of "Business Tax Replaced with VAT" on technological innovation of manufacturing enterprises, and puts forward that manufacturing enterprises should make full use of the beneficial policy of "Business Tax Replaced with VAT" and keep on improving their ability of technological innovation.