一、进一步完善增值税,加强对循环经济的鼓励和引导建议将增值税由“生产型”转为“消费型”,允许企业对购进固定资产的进项税额进行抵扣,以减轻企业税负;对技术研究开发、新产品试制和宣传广告费等按10%的扣除率计算进项税额,以鼓励企业技术进步;对资源回收综合利用,如收购废? First, to further improve the value-added tax to strengthen the circular economy to encourage and guide the proposed value-added tax from the “production type” to “consumer type”, allowing enterprises to purchase fixed assets to offset the amount of tax to reduce corporate tax burden ; To research and development of technology, trial production of new products and advertising advertising costs calculated by 10% deduction rate of input tax to encourage technological progress; comprehensive utilization of resources recovery, such as the acquisition of waste?