高質(zhì)量充分就業(yè)賦能中國式現(xiàn)代化

——基于財稅激勵的調(diào)節(jié)效應(yīng)

打開文本圖片集

關(guān)鍵詞：高質(zhì)量充分就業(yè)；中國式現(xiàn)代化；財政補貼；稅收優(yōu)惠；高質(zhì)量發(fā)展；調(diào)節(jié)效應(yīng)中圖分類號：F812；F249.2 文獻標識碼：A 文章編號：1007-5097（2025）07-0084-11

High-Quality Full Employment Empowering Chinese Modernization： The Moderating Effect Based on Fiscal and Tax Incentives

HANLingzhi，SHEYuanfuat

（a.Schoolofaism;b.searchIsiuteofntralJangsuDeveloent，anghouUivesityangouo，in）

Abstract：This essay examines theempowering effectof high-quality full employmentonChinese modernization and the moderating roleofscalandtax incentives，using paneldatafrom30 Chinese provinces from2O12 to 2O23.The findings revealthathigh-qualityfullemployment significantlyadvancesChinesemodernization，withamorepronounced empowering efectin easternregionsand during the 2O21-2023 period.Theempowering effct is positivelymoderated by fiscalubsidiesandtaxincentives.Furthermore，thresholdefectsareidentified：asingle-thresholdeffectforhigquality full employment，and double-threshold effects for tax incentives and fiscal subsidies.

KeyWords：high-qualityfull employment;Chinesemodernization;fiscal subsidies；taxincentives；high-quality development; moderating effect

一、引言及文獻綜述

工業(yè)革命以來，西方資本主義主導(dǎo)的現(xiàn)代化幾乎成為“現(xiàn)代化”的代名詞，甚至被一眾西方學(xué)者視為世界現(xiàn)代化建設(shè)的“模板”。（剩余14837字）