税制绿化度、新质生产力与美丽中国建设  

Greenness of the Tax System,New Quality Productive Forces,and Construction of a Beautiful China

作　　者：王梁华 WANG Lianghua(School of Philosophy,Nanjing University,Nanjing 210023,China;School of Marxism,Jiangsu Vocational College of Electronics and Information,Huai’an 223003,China)

机构地区：[1]南京大学哲学学院,江苏南京210023 [2]江苏电子信息职业学院马克思主义学院,江苏淮安223003

出　　处：《华东经济管理》2025年第5期71-79,共9页East China Economic Management

基　　金：国家社会科学基金西部项目“对国外‘两个马克思’论的批判性研究”(21XKS015)。

摘　　要：随着新一轮财税改革不断推进,提升税制绿化度为美丽中国建设提供了新思路与新动能。文章基于2012—2022年中国30个省份面板数据,实证分析税制绿化度对美丽中国建设的影响。研究结果表明:税制绿化度的提升可显著促进美丽中国建设,且该结论经过一系列稳健性检验后仍然成立;税制绿化度有助于促进新质生产力发展,进而赋能美丽中国建设;税制绿化度对财政科技投入强度较大、市场化水平较高地区的美丽中国建设的促进作用更显著;税制绿化度不仅可以提升本省美丽中国建设水平,而且对邻近省份美丽中国建设具有正向空间溢出效应。研究结论为推动税制绿化改革、促进美丽中国建设提供经验支持。With the continuous advancement of the new round of fiscal and tax reform,enhancing the greenness of the tax system offers new line of thinking and momentum for construction of a beautiful China.Based on panel data from 30 provinces in China between 2012 and 2022,this article empirically analyzes the impact of greenness of the tax system on the construction of a beautiful China.According to the research results,enhancing the greenness of the tax system can significantly promote the construction of a beautiful China,and this conclusion remains valid after a series of robustness tests.The greenness of the tax system helps to foster the development of new quality productive forces,thereby empowering the construction of a beautiful China.The promotion effect of the greenness of the tax system on the construction of a beautiful China is more significant in regions with higher fiscal investment in science and technology and higher level of marketization.Moreover,the greenness of the tax system can not only improve the level of construction of a beautiful China within the province but also has a positive spatial spillover effect on the construction of a beautiful China in neighboring provinces.The research conclusion provides experiential support for advancing the tax system greening reform and promoting the construction of a beautiful China.

关 键 词：税制绿化度 美丽中国建设 新质生产力 绿色发展 空间效应 

分 类 号：F124[经济管理—世界经济] F812.42[环境科学与工程—环境工程] X321