关键词: 税收制度, 新质生产力, 税收优惠, 数字经济, 科技创新

Abstract: New quality productivity is the core driving force for China to promote high-quality economic development. As a key means for China to implement macroeconomic regulation and economic governance, taxation plays a vital role in promoting the development of new quality productivity. From the perspective of the logical mechanism, the tax system mainly relies on the interactive response mechanism of production, the guiding incentive mechanism of resource allocation, and the balance and coordination mechanism of interest relations to empower the development of new quality productivity. At present, China has made great progress in promoting the development of new quality productivity by continuously improving the tax system, but there are still practical dilemmas such as poor overall responsiveness of tax laws, insufficient supply of tax systems, urgent need to improve the adaptability and to strengthen the guarantee of new quality productivity. Looking beyond the region, some countries have made remarkable achievements in promoting technological breakthroughs in advanced productivity, stimulating innovation vitality, optimizing factor allocation, promoting industrial upgrading, and promoting green development to achieve sustainable development by optimizing the tax system. In the future, China should adopt a multi-pronged approach, insisting on the coordinated progress of tax rule of law innovation and system optimization, insisting on the dual-wheel drive of process incentives and result incentives in the tax system, insisting on the linkage effect of the tax system in enabling factors and enabling industries, and insisting on the organic unity of fairness and efficiency of the tax system, so as to comprehensively enhance the quality and efficiency of the development of new productive forces.

Key words: tax system, new quality productivity, tax incentives, digital economy, scientific and technological innovation