Fiscal and Taxation Policies for Ensuring the Security of Industrial and Supply Chains from the Perspective of Developing New Quality Productive Forces

Abstract

New quality productive forces emphasize disruptive technological revolutions, industrial transformation and upgrading, and the innovative allocation of production factors. These forces not only reshape the landscape of industrial and supply chains but also bring unprecedented challenges. Amid this wave of transformation, disruptive technological revolutions drive industrial upgrading, deeply integrated new business forms propel the evolution of industrial chains toward a networked structure, and the application of new generation factors facilitates the intelligent transformation of supply chains. The rise of emerging models, such as digital platforms, further spurs profound changes in the organizational forms of supply chains. Simultaneously, new quality productive forces impose new demands on the security of industrial and supply chains across three dimensions: entity, structure, and environment. The accelerated development of new quality productive forces, as well as the safety and stability of industrial and supply chains, relies on a solid fiscal foundation and robust support. Against this backdrop, the authors explore the priorities of fiscal and taxation policies in promoting coordinated industrial development, driving corporate innovation and integration, ensuring unimpeded chain circulation, building a unified national market, optimizing the business environment, and attracting the inflow of new-generation factors. A systematic analysis is also conducted on the existing shortcomings and deficiencies in current fiscal and taxation policies. To address these issues, fiscal and taxation policies should be designed from seven perspectives: new front, new transition, new foundation, new paradigm, new circulation, new environment, and new coordination, aiming to achieve the strategic goal of synergistic progress between the security of industrial and supply chains and the development of new quality productive forces.

Keywords

new quality productive forces / security of industrial and supply chains / fiscal and taxation policies / policy optimization

RIGHTS & PERMISSIONS

Higher Education Press