中国发展到新阶段,要实现可持续发展,有一个重要条件,那就是创新。怎么构建创新友好型的税收制度以激励社会创新,这是一个非常重要的问题。当前的税收激励基于政策性优惠,临时性、被动性、特惠性的税收激励政策多,而法定性、开放性、普惠性和主动性的制度激励少,其效果有限。因此,税收制度的构建需要大的转换,税制改革要有新的理念,以税收法定和创新宏观环境优化为出发点,以税收收入制度和税收征管制度的相互适应和协调为着眼点,将创新理念真正融入到现代税收 China has reached a new stage of development. To achieve sustainable development, there is an important condition for innovation. How to build an innovation-friendly tax system to stimulate social innovation is a very important issue. The current tax incentives are based on policy incentives, temporary, passive, and ex-gratia tax incentives, while statutory, open, inclusive and initiative system incentives are limited and their effectiveness limited. Therefore, the tax system needs a big transformation, the reform of the tax system needs a new idea, the tax statute and the optimization of the macro-environment as the starting point, and the tax revenue system and the tax collection and management system, mutual adaptation and coordination as the focus, the innovative concept Really integrated into modern tax revenue