运用税收政策进一步促进科技发展——兼论税收在实现经济增长方式转变中的作用□杜萌昆一、现代科技在转变经济增长方式中的作用按照马克思的观点，科学技术在知识形态上，是一种潜在的生产力，但它一旦介入生产过程，就会转化为现实的、直接的生产力，从而“大大提高劳动... The use of tax policy to further promote the development of science and technology - Also on the role of tax in the transformation of economic growth mode □ Du Mengkun, the role of modern science and technology in the transformation of economic growth mode According to Marx’s point of view, science and technology in the form of knowledge, is A potential productive force, but once it intervenes in the production process, it will be transformed into real, direct productivity, thereby "greatly improving labor ...