【摘要】 基于"营改增"对转制科研院所及科技服务机构影响的文献述评,简要分析了"营改增"促进科技创新的作用机理,重点探讨了"营改增"对转制科研院所及科技服务机构的影响,并从科技企业法人实体和财税政策两个维度提出转制科研院所及科技服务机构应对"营改增"的政策建议。更多还原

【Abstract】 Based on the literature review of the replacing business tax(BT) with value added tax(VAT)( the replacing BT with VAT), the article brief analyses the mechanism of the action of the replacing BT with VAT accelerates the technological innovation, emphasizes the influence of the replacing BT with VAT to the system transformed research institutes and technological services institute.Lastly, the author has two suggestions to the system transformed research institutes and technological services institute how to face the replacing BT with VAT.更多还原