支持新质生产力发展的财税政策研究  

Research on Fiscal and Taxation Policies to Support the Development of New Quality Productive Forces

作　　者：张明喜[1] Zhang Mingxi

机构地区：[1]中国科学技术发展战略研究院

出　　处：《财政科学》2024年第6期18-26,共9页Fiscal Science

基　　金：国家高端智库课题“推动构建中国特色科技金融体系和多元化科技投入格局的政策机制研究”;国家社科基金青年项目“全球价值链参与度波动的诱因、影响与中国控制对策研究”(项目编号:21CJY015)。

摘　　要：通过财税政策培育新质生产力是实现高水平科技自立自强和高质量发展的重要命题。在梳理相关研究文献基础上,基于技术—经济—治理范式,从微观、中观和宏观不同视角出发,对财税政策支持新质生产力发展的逻辑进行解构。近年来,我国财税政策支持新质生产力发展取得积极进展。与此同时,适应新质生产力发展要求的财税政策面临着一系列挑战。基于理论分析和实践需求,提出支持新质生产力发展的财税政策的总体思路,并从推动科技创新、提升产业创新能力、绿色低碳发展、推进体制机制创新和优化人才工作体制机制等方面提出政策建议。Cultivating new quality productive forces through fiscal and taxation policies is the core proposition of achieving high level of scientific and technological self-reliance and high-quality development.Based on the review of relevant research literature and the technology-economy-governance paradigm,this paper decon-structs the logic of fiscal and tax policies supporting the development of new quality productive forces from mi-cro,meso and macro perspectives.In recent years,China's fiscal and taxation policies have made positive progress in supporting the development of new quality productive forces.At the same time,the fiscal and tax policies that meet the requirements of the development of new quality productive forces are facing a series of challenges.Based on theoretical analysis and practical needs,the paper puts forward the general idea of fiscal and tax policies to support the development of new quality productive forces.It also puts forward policy sugges-tions from the aspects of promoting scientific and technological innovation,enhancing industrial innovation ca-pacity,green and low-carbon development,promoting institutional innovation and optimizing the system and mechanism of talent work.

关 键 词：新质生产力 逻辑解构 创新经济学 财税政策 

分 类 号：F810[经济管理—财政学] F202F062.4