An Analysis on the Tax Policies for Fostering the Formation of New Productivity Boosters
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 fulfilling 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.
New Productivity BoostersTax PolicyHigh-Quality DevelopmentTechnological Innovation
万方数据
维普
