促进新质生产力形成的税收政策探析

An Analysis on the Tax Policies for Fostering the Formation of New Productivity Boosters

新质生产力是科技创新发挥主导作用的生产力,为高质量发展和中国式现代化提供动力引擎,彰显了我国内生动力的调整动向。新质生产力的形成需要有效市场与有为政府协同发力,兼具经济发展与制度变革双重意蕴。生产力革命和产业发展为税收提供汲取之源,税收在立足经济现实承担组织收入职能的同时,更要着眼未来,发挥引导激励职能,促进科技创新、生产力进步和产业质量提升的互动共振,这在百年变局之下显得尤为必要和紧迫。本文厘清税收促进新质生产力形成的影响机理,分析现有税收政策对我国形成新质生产力的积极影响及存在的制约,为明确税收政策优化调整方向提供基础,认为应从强化生产要素融合创新、加快科技创新成果转化和推动产业高质量发展三个层面优化完善促进新质生产力形成的税收政策。

New productivity boosters are those in which technological innovation plays a pivotal role,serving as a key driver for high-quality development and Chinese Path to Modernization,and highlighting the adjustment trend of internal motivating power in China.The formation of new production boosters is inextricably linked to the presence of an effective market and an efficient government,which has dual implications of economic development and institutional reform.The productivity revolution and industrial development provide a source for tax revenue.While fulflling its role in organizing revenue based on economic realities,taxation should also focus on the future and serve as a guide and incentive to promote the synergy among technological innovation,productivity progress,and industrial quality improvement.This is particularly necessary and urgent in the face of the current centennial changes.This paper clarifies the impact mechanism of taxation on promoting the new production boosters,analyzes the positive influences and constraints of the current tax policies on the formation of new production boosters in China,and provides a basis for elucidating the direction of optimizing and adjusting the tax policies.In addition,the paper proposes that it is crucial to optimize and enhance the tax policies to foster the formation of new production boosters through three levels of work:enhancing the integration and innovation of production factors,accelerating the transformation of technological innovation achievements,and promoting high-quality industrial development.