自2013年国家实施“营改增”改革以来,现行的增值税政策对推动科技创新、促进经济转型升级发挥了重要作用。但与全国相比,广西企业在利用增值税政策推动技术进步方面差距明显,应引起重视并积极采取应对措施。一、现行增值税政策促进企业技术进步的优势分析 Since the state implemented the reform of “reforming camps and increasing profits” in 2013, the existing VAT policy has played an important role in promoting scientific and technological innovation and promoting economic restructuring and upgrading. However, compared with the whole country, Guangxi enterprises have obvious differences in promoting technological progress through the use of value-added tax policies, which should be paid attention to and taken active measures. First, the existing value-added tax policies to promote technological advances in enterprises advantage analysis