The role of new quality productive forces in manufacturing green innovation performance under tax incentives

IF 10.2 1区经济学 Q1 BUSINESS, FINANCE

International Review of Financial Analysis Pub Date : 2026-02-01 Epub Date: 2025-12-05 DOI:10.1016/j.irfa.2025.104852

Yuan Qi , Zhongliang Wen

引用次数: 0

Abstract

This study examines the impact mechanism of new quality productive forces on green innovation performance driven by tax incentives, using a sample of China's a-share manufacturing listed companies from 2015 to 2023. The findings reveal that new quality productive forces significantly enhance green innovation performance, with this effect being more pronounced in high-tech industries and non-labor-intensive enterprises. Furthermore, both tax incentives and heterogeneity in executives' backgrounds demonstrate significant moderating effects. This research offers practical insights for optimizing innovation policy systems and promoting the green transformation of the manufacturing sector.

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税收优惠下新型优质生产力对制造业绿色创新绩效的影响

本文以2015 - 2023年中国a股制造业上市公司为样本，研究了税收激励下新型优质生产力对绿色创新绩效的影响机制。研究发现，新型优质生产力显著提升了绿色创新绩效，且在高技术产业和非劳动密集型企业中更为明显。此外，税收激励和高管背景异质性均表现出显著的调节效应。本研究为优化创新政策体系，促进制造业绿色转型提供了实践启示。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Review of Financial Analysis BUSINESS, FINANCE-

CiteScore

10.30

自引率

9.80%

发文量

366

期刊介绍： The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.