【摘要】 如何有效拉动消费、畅通需求侧堵点，从而发挥消费升级的创新驱动效应，在新质生产力构建中与供给侧改革同等重要。文章从降税促消费的视角出发，以2011-2023年中国31省为观察点，考察了个人所得税税率对地区新质生产力发展的影响及其机制。结果显示，更低的个税税率有效促进了新质生产力提升，这种效应在收入差距小及产业结构新的省份中更加明显；机制检验表明，消费升级及其创新驱动作用是个人所得税影响新质生产力的主要渠道，互联网和物流发展水平强化了个人所得税对新质生产力的影响。因此，本文提出应采取供需互补的产业政策，改善收入分配、释放消费需求；同时加快构建统一大市场，促进商品和生产要素自由流通，提升资源配置效率，多端共同发力加快培育新质生产力。更多还原

【Abstract】 How to effectively boost consumption and unclog demand-side blockages to realize the innovationinducing effects of consumption upgrading is important to the construction of new-quality productivity. This article examines the impact of individual income tax rate on the development of regional new-quality productivity and its mechanism, using 31 provinces in China from 2011 to 2023. The results show that lower individual tax rate effectively promotes new quality productivity, which is more obvious in provinces with smaller income disparity and newer industrial structure; the mechanism test shows that consumption upgrading and its innovation-driving effect are the main channels through which personal income tax affects new quality productivity; the level of Internet and logistic development strengthens the impact of individual income tax on new quality productivity. Therefore, we should adopt industrial policies that complement supply and demand, improve income distribution and release consumption demand; at the same time, accelerate the construction of a unified domestic market, promote the free flow of commodities and factors of production, and enhance the efficiency of resource allocation, so as to accelerate the cultivation of new productivity through a multi-pronged approach.更多还原