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East China Economic Management. Core
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(Type-setting Accomplished Version) Online First Publishing Date: 2025-03-19 14:58:09

Fiscal and Tax Policies, Digitalization, and New Quality Productive Forces of Manufacturing EnterprisesChinese Full Text

YANG Zhi′an;HOU Yaowei;

Abstract: Based on data from Chinese A-share listed manufacturing companies in Shanghai and Shenzhen from 2013 to 2022, this article empirically examines the impact and mechanism of fiscal subsidies and tax incentives on the new quality productive forces of manufacturing enterprises, and the moderating role of corporate digitalization in this regard.According to the research findings, fiscal and tax policies can effectively stimulate the development of new quality productive forces of manufacturing enterp... More
Keywords：

fiscal subsidies; tax incentives; policy combination; digitalization; new quality productive forces;

  • DOI：

    10.19629/j.cnki.34-1014/f.240826003

  • Series：

    (J) Economics ＆ Management

  • Subject：

    Theory of Industrial Economy; Information and Post Economy; Finance and Tax

  • Classification Code：

    F425;F812.0;F49

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