高质量充分就业赋能中国式现代化

——基于财税激励的调节效应

打开文本图片集

关键词：高质量充分就业；中国式现代化；财政补贴；税收优惠；高质量发展；调节效应中图分类号：F812；F249.2 文献标识码：A 文章编号：1007-5097（2025）07-0084-11

High-Quality Full Employment Empowering Chinese Modernization： The Moderating Effect Based on Fiscal and Tax Incentives

HANLingzhi，SHEYuanfuat

（a.Schoolofaism;b.searchIsiuteofntralJangsuDeveloent，anghouUivesityangouo，in）

Abstract：This essay examines theempowering effectof high-quality full employmentonChinese modernization and the moderating roleofscalandtax incentives，using paneldatafrom30 Chinese provinces from2O12 to 2O23.The findings revealthathigh-qualityfullemployment significantlyadvancesChinesemodernization，withamorepronounced empowering efectin easternregionsand during the 2O21-2023 period.Theempowering effct is positivelymoderated by fiscalubsidiesandtaxincentives.Furthermore，thresholdefectsareidentified：asingle-thresholdeffectforhigquality full employment，and double-threshold effects for tax incentives and fiscal subsidies.

KeyWords：high-qualityfull employment;Chinesemodernization;fiscal subsidies；taxincentives；high-quality development; moderating effect

一、引言及文献综述

工业革命以来，西方资本主义主导的现代化几乎成为“现代化”的代名词，甚至被一众西方学者视为世界现代化建设的“模板”。（剩余14837字）