我国现行企业所得税制对激励企业自主创新,虽取得一定成效,但优惠力度还不够大,特别是与国际上一些创新型国家比,差距更大。因此要借鉴国际经验,加快“两法”合一的进程,迅速制定统一的、切实可行的税收激励自主创新的有效机制。 Although China’s current enterprise income tax system has made some achievements in encouraging enterprises to innovate independently, the preferential treatment is still not big enough. In particular, compared with some international innovative countries, the gap is even greater. Therefore, it is necessary to learn from international experience and speed up the process of unifying the “two laws,” so as to quickly formulate a unified and practical effective mechanism for taxation and independent innovation.