【摘要】 税收作为重要的宏观调控工具，应在新质生产力的形成与发展中发挥积极作用。这一作用的发挥取决于政府能否准确研判市场经济主体在创新过程中的行为方式和资源配置倾向。为避免财政收入的过度损失和提高税收政策的有效性，税收在促进新质生产力形成无法确定时应保持中性原则，在促进新质生产力形成可以确定时应发挥调节职能。具体而言，应正确认识税收在促进新质生产力形成与发展过程中的作用与局限，合理设置税制要素并提高税收管理效能，以促进新质生产力的形成与发展。更多还原

【Abstract】 As an important tool of national macro-control, taxation is supposed to play an active role in the formation and development of new quality productive forces. The key to playing the role depends on whether the government can accurately judge the behavioral modes and resource allocation tendencies of market economic entities in the process of innovation. To avoid excessive loss of fiscal revenue and improve the effectiveness of tax policies, the principle of tax neutrality should be adhered to when it is uncertain whether taxation can promote the formation of new quality productive forces, and the function of regulation should be fulfilled when it is certain that taxation can promote the formation of new quality productive forces. It can help promote the formation and development of new quality productive forces through correctly understanding the role and limitations of taxation, rationally setting up the elements of tax systems and improving the effectiveness of tax administration.更多还原