关键词: 税收政策, 税收优惠, 新质生产力, 生产力要素, 科技创新

Abstract: New quality productivity is a concentrated embodiment of the new development concept and high-quality development. With the acceleration of a new round of technological revolution and industrial transformation, the development of new quality productivity has become a key factor in reshaping the international competitive landscape. Taxation, as an effective macroeconomic regulation tool, is of great significance in promoting the formation and development of new quality productivity. The self evolution and interaction of the three elements of new workers, new means of labor, and new objects of labor jointly support the spiral rise of productivity level. Taking this as a starting point, this paper explores the internal logic of taxation promoting the development of new quality productivity. Taxation affects the costs, benefits, and expectations of economic entities, influencing the supply level and coordinated development of new production factors through such behaviors as research and development, investment, and achievement transformation. Scientific and reasonable tax policies can alleviate the internal contradictions in productivity, thereby achieving a leap in productivity towards a new stage. Given that the role of taxation in the development of new quality productive forces in China needs to be further clarified, and the tax incentive effect to promote the development of new quality productive forces is insufficient, the policy system in the supply of the three elements of new quality productive forces and the basic research still needs to be improved, and the construction of tax system and legal system needs to be further promoted. Therefore, in the future, it is necessary to further strengthen the top-level design of tax assistance in promoting the development of new quality productivity, improve the preferential policy system of taxation promoting the development of new quality productivity, and form a dynamic adjusting mechanism for tax assistance in promoting the development of new quality productivity.

Key words: tax policies, tax preference, new quality productivity, productivity elements, technological innovation