关键词: 财政政策, 税收政策, 新质生产力, 科技创新, 高质量发展

Abstract: The 3^rd Plenary Session of the 20^th Central Committee of the Communist Party of China explicitly called for accelerating the formation of production relations better adapted to new quality productive forces. As a cornerstone and key pillar of national governance, public finance has become a crucial lever for constructing new production relations compatible with new quality productive forces. From a theoretical and logical perspective, the salient feature of new-quality productive forces is innovation, and the development of new-quality productive forces must fully leverage the leading role of innovation. Based on the fiscal policy system with Chinese characteristics, finance can play a fundamental and leading role in scientific and technological innovation, and leverage scientific and technological innovation as a focal point to drive comprehensive innovation, effectively facilitating the development of new productive forces. At the same time, finance accelerates the cultivation and formation of new productive forces through the practical paths such as scientific and technological innovation, factor allocation, industrial structure, institutional guarantees, and policy coordination. However, the current fiscal support for the development of new productive forces still faces multiple practical dilemmas. In view of this, accelerating fiscal support for the development of new productive forces should follow the overall principles of basic support, directional guidance, and risk management. We should deploy the innovation chain around the industrial chain, allocate various high-quality production factors around the innovation chain, coordinate and promote fiscal and tax system reforms, strengthen the coordination and cooperation of various policies, and systematically integrate supports for the development of new productive forces.

Key words: fiscal policy, tax policy, new-quality productivity forces, scientific and technological innovation, high quality development