本文分析了“生产型”增值税制约企业自主创新的主要因素,并从促进企业自主创新的角度提出了我国增值税改革的建议。为了促进企业自主创新,我国目前增值税的改革方向应该是转变类型、扩大范围、采用特殊征收方法、完善出口税制及纳税人认定标准等。 This paper analyzes the main factors that restrict the enterprises’ independent innovation by the “production-oriented” value-added tax, and puts forward some suggestions on the VAT reform in China from the perspective of promoting independent innovation. In order to promote independent innovation of enterprises, the current direction of China’s VAT reform should be to change the type, expand the scope, adopt special collection methods, and improve the export tax system and taxpayers to determine the standard.