税制绿化度、新质生产力与美丽中国建设

打开文本图片集

中图分类号：F124；F812.42；X321 文献标识码：A

文章编号：1007-5097（2025）05-0071-09

Greenness of the Tax System，New Quality Productive Forces， andConstructionofaBeautiful China

WANGLianghua1，2 （1.School of Philosophy，Nanjing University，Nanjing 21oo23，China; 2.School of Marxism，Jiangsu Vocational Collge of Electronicsand Information，Huai'an223oo3，China）

Abstract：With thecontinuous advancementofthenewroundoffiscaland taxreform，enhancing thegreennessof the tax systemoffers newlineof thinkingand momentum forconstructionofabeautiful China.Basedonpaneldatafrom 30 provinces in China between2O12 and 2022，this articleempiricallyanalyzes the impact of greenness of the tax systemon the constructionofabeautiful China.According to theresearchresults，enhancing the greenness of the taxsystemcansignificantly promotetheconstructionofabeautiful China，andthis conclusionremainsvalidafteraseries ofrobustness tests. The greenness ofthe tax systemhelps to foster the developmentof newqualityproductive forces，therebyempowering the constructionofabeautiful China.The promotion efectof thegrennessof the taxsystemontheconstructionofabeautiful Chinaismore significantinregions with higherfiscalinvestmentinscienceand technologyand higherlevelof marketization.Moreover，thegreennessof the taxsystemcan notonlyimprove thelevelofconstructionofabeautiful China within the province but also has a positive spatial spillover effcton theconstruction ofabeautiful China inneighboring provinces.Theresearch conclusionprovides experiential support for advancing the tax systemgreening reformand promoting the construction of a beautiful China.

Keywords：greenness ofthetax system;constructionofabeautifulChina;newqualityproductiveforces;greendevelopment; spatial effect

一、引言及文献综述

中国式现代化强调人与自然和谐共生。（剩余12477字）