财税政策何以驱动新质生产力发展?

How Fiscal and Tax Policies Drive the Development of New Qualitative Productivity

财税政策如何推动新质生产力发展?新质生产力的内涵表现为生产力系统性新质化,核心在于技术的革命性突破,体现为生产要素的创新性配置以及产业的深度转型升级等。财税政策驱动新质生产力发展的理论逻辑体现为塑造适应新质生产力的生产关系,调节新质生产力的产出分配效应,助力经济长期可持续发展,激励技术创新打造新质生产力的创新策源,强化创新场景赋能打造新产业、新业态和新模式,推动集群融合发展和构建最优产业生态打造新质生产力聚集源。在政策工具上,税收优惠政策是促进企业技术创新和研发投资的有力工具,可以有效优化资本的吸引和配置,通过人才流动、知识转移和风险缓解,促进新质生产力的涌现。而补贴政策则通过直接资金支持、促进特定领域的发展来推动新质生产力的成长。因此,未来财税政策的重点在于促进创新链、产业链、资金链、人才链四链融合,强化新质生产力发展动力;推动新产业、新形态、新业态、新模式等四新发展,激发新质生产力发展活力;促进产业高端化、数字化、智能化、绿色化等四化发展,提供新质生产力发展保障。

How do fiscal and tax policies drive the emergence of new-quality productivity? The connotation of new-quality productivity is manifested in the systemic new-quality of the productivity system, with the core being the revolutionary breakthrough in technology, reflected in the innovative configuration of production factors and the deep transformation and upgrading of industries, among others. The theoretical logic of fiscal and tax policies driving the emergence of new-quality productivity is embodied in shaping the production relations that adapt to new-quality productivity, regulating the output distribution effect of new-quality productivity to promote long-term sustainable economic development, encouraging technological innovation to create a source of innovation for new-quality productivity, strengthening innovative scenarios to empower the creation of new industries, new business formats, and new models, promoting cluster integration development, and constructing an optimal industrial ecology to create a source of aggregation for new-quality productivity. In terms of policy tools, tax incentive policies are a powerful tool to promote corporate technological innovation and R&D investment, effectively optimizing the attraction and allocation of capital through talent mobility, knowledge transfer, and risk mitigation, promoting the emergence of new-quality productivity. Meanwhile, subsidy policies drive the growth of new-quality productivity through direct financial support and the development of specific areas. Therefore, the focus of future fiscal and tax policies is to promote the integration of the innovation chain, industry chain, capital chain, and talent chain to strengthen the driving force for the emergence of new-quality productivity, stimulate the vitality of the emergence of new-quality productivity by promoting the development of new industries, new forms, new business formats, and new models, and provide guarantees for the emergence of new-quality productivity by promoting the “four modernizations” of industrial high-end, digitalization, intelligence, and greening.