关键词: 高质量供给, 高品质消费, 税收政策

Abstract: With the transformation and upgrading of the economy, the driving role of high-quality supply in fostering premium consumption has been becoming increasingly evident. There exists an interactive cycle between high-quality supply and premium consumption: “improvement in supply quality-innovation in consumption scenarios-expansion of market capacity”. Current tax policies still bear weakness in supporting high-quality supply and consumption: on the supply side, the intensity and precision of incentives for technological innovation investment, transformation, and output remain insufficient; on the consumption side, tax measures to stimulate demand for high-quality goods and services are relatively limited. Therefore, it is necessary to construct a tax policy support system that effectively drives the virtuous cycle of high-quality supply and consumption with an orientation towards the supply side, consumption side, and business environment: Firstly, on the supply side, enhance incentives for technological innovation throughout enterprises by increasing R&D benefits, lowering the threshold for policy implementation, and optimizing tax policies in the conversion process. Secondly, on the consumption side, improve the personal income tax system, adjust VAT designs to encourage trade-ins, explore policies that allow deductions of technology product purchases from taxable income, thereby unleashing market demand. Thirdly, optimize the business environment by establishing a dynamic evaluation mechanism for the effects of tax policies, piloting more flexible “tax credit allowances”, and strengthening coordination with fiscal subsidies and other tools.

Key words: high-quality supply, premium consumption, tax policy