稅制綠化度、新質(zhì)生產(chǎn)力與美麗中國建設(shè)

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中圖分類號：F124；F812.42；X321 文獻標識碼：A

文章編號：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、引言及文獻綜述

中國式現(xiàn)代化強調(diào)人與自然和諧共生。（剩余12477字）