Journal of Hebei University(Philosophy and Social Science) ›› 2025, Vol. 50 ›› Issue (5): 88-100.DOI: 10.3969/j.issn.1005-6378.2025.05.009

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Theoretical Mechanism and Empirical Verification of Promoting the Improvement of Fiscal Revenue Quality Through the Modernization of Industrial Chains

LI Chungen,XIE Shiwei   

  1. School of Public Finance and Taxation, Jiangxi University of Finance and Economics, Nanchang, Jiangxi 330013, China
  • Received:2025-01-10 Published:2025-09-08

Abstract: The modernization of industrial chains is crucial for Chinas high-quality economic development.While improving regional industrial levels and enhancing regional economic strength,it also affects the quality of regional fiscal revenue.The article constructs an indicator system to measure the level of industrial chain modernization construction and the quality of regional fiscal revenue.Using provincial panel data from 2010 to 2022 in China,it empirically analyzes the impact of industrial chain modernization construction on the quality of regional fiscal revenue.The findings demonstrate that the modernization of the industrial chain has significantly improved the quality of regional fiscal revenue.Heterogeneity analysis reveals a “West-East-Central” gradient differential pattern in its impact across regions.Mechanism analysis indicates that the modernization of the industrial chain construction improves the quality of regional fiscal revenue by increasing the per capita disposable income of residents and the level of agglomeration of human capital and research and development capital,and contributes to the cultivation and development of new quality productivity in the region.

Key words: the modernization of industrial chains, quality of fiscal revenue, new quality productivity

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