Innovation is the fundamental driving force of future development. It is an inherent requirement and an important grip for promoting the innovation-driven development strategy to build an innovation-friendly tax system. Since the 18th National Congress of the Communist Party of China，China has made a breakthrough in the quality and quantity of innovation and strongly stimulated the innovation vitality of market entities by implementing a new round of tax reform and improving tax policies. Looking ahead，China still needs to further promote the overall tax reform，create a reasonable，stable and predictable tax system environment，continuously optimize the existing tax policies，continuously innovate tax policy instruments，and provide important support for national and social innovation development with a systematic innovation-friendly tax system.