税制改革加速新质生产力形成的机制与进路分析  

An Examination of the Mechanisms and Strategies for Accelerating the Development of New Quality Productivity through Tax System Reform

作　　者：郭蓬元 陈旭东 Guo Pengyuan;Chen Xudong(School of Marxism,Nankai University,Tianjin 300350,China;School of Public Finance and Administration,Tianjin University of Finance and Economics,Tianjin 300221,China)

机构地区：[1]南开大学马克思主义学院,天津300350 [2]天津财经大学财税与公共管理学院,天津300221

出　　处：《学术探索》2025年第3期43-52,共10页Academic Exploration

基　　金：国家社科基金后期资助项目(23FJYB007);国家税务总局税收科研课题(2024YB13)。

摘　　要：新质生产力的形成与税制改革高度正相关,生产力的进步天然要求进行匹配的税制改革,而税制改革则是从生产力进步的经济实质出发,为其提供制度保障。当前,在党的统一领导下,税制改革和新质生产力的形成都是以中国式现代化为主轴,以推动高质量发展为方向,二者发展具备显著的互契性和互促性特征。在促发机制层面,新质生产力的加速形成离不开“有效市场”和“有为政府”的更好结合,需要通过税制改革为其构建公平的营商环境支撑,并通过推动创新要素在产业链内部研发、产出和消费三个环节的有序流通,打通创新过程堵点、激活创新动力、提升创新效率。在优化进路层面,可通过税制结构、优惠政策、税收征管和纳税服务领域的改革,充分发挥创新引领和降本增效的作用,推动产业链转型升级,提升创新链产出韧性,推动创新链建设和产业链升级有机融合,从而加速新质生产力的形成。The emergence of new quality productivity is strongly correlated with tax reform.The advancement of productivity inherently necessitates corresponding tax reforms,which are rooted in the economic essence of productivity progress and provide institutional support for it.Currently,under the unified leadership of the Party,both tax reform and the development of new quality productivity are centered around Chinese modernization as a primary axis,aiming to promote high-quality development as their guiding direction;these two processes exhibit significant interdependence and mutual reinforcement characteristics.In terms of promotion mechanisms,accelerating the formation of new quality productivity requires an effective synergy between a“dynamic market”and a“proactive government,”supported by tax reforms that establish a fair business environment.This will facilitate the orderly circulation of innovative factors across three stages,research and development,output,and consumption within the industrial chain,thereby addressing bottlenecks in innovation processes,stimulating innovative momentum,and enhancing innovation efficiency.At an optimization level,through restructuring taxes,implementing preferential policies,improving tax collection administration and payment services,we can fully leverage innovation leadership while reducing costs and enhancing efficiency.This approach will foster transformation and upgrading within the industrial chain while bolstering resilience in output along the innovation chain;ultimately promoting organic integration between constructing an innovation chain and upgrading an industrial chain to accelerate the emergence of new quality productivity.

关 键 词：新质生产力 税制改革 正相关性 机制分析 优化进路 

分 类 号：F014.1[经济管理—政治经济学]