减税降费、产业结构升级与经济增长质量的动态关系——基于PVAR模型的分析

基于PVAR模型，考察减税降费、产业结构升级与经济增长质量的关系。研究结果表明：减税降费、产业结构升级与经济增长质量之间的协调关系存在区域异质性。东部地区减税降费对经济增长质量的正向影响明显，但受限于产业结构合理化的边际效应递减，产业结构升级对减税降费和经济质量的影响有待强化；中部地区减税降费和产业结构升级能够有效促进经济高质量发展，经济增长质量对产业结构升级的驱动作用有待增强；西部地区减税降费和产业结构升级对经济增长质量的驱动效应，持久性不足。

The Dynamic Relationship Between Tax and Fee Reduction, Industrial Structure Upgrading and Economic Growth Quality: Based on the Analysis of PVAR Model

Based on the PVAR model, this paper examines the relationship between tax and fee reduction, industrial structure upgrading and economic growth quality. The relationship between tax and fee reduction, industrial structure upgrading and economic growth quality is investigated based on the PVAR model. The results show that there is regional heterogeneity in the coordination relationship between tax and fee reduction, industrial structure upgrading and economic growth quality. In the eastern region, the positive impact of tax and fee reduction on the quality of economic growth is obvious, but limited by the diminishing marginal effect of industrial structure rationalization, the impact of industrial structure upgrading on tax and fee reduction and economic quality needs to be strengthened. In the central region, tax and fee reduction and industrial structure upgrading can effectively promote high-quality economic growth, and the driving effect of economic growth quality on industrial structure upgrading needs to be enhanced. In the western region, the driving effect of tax and fee reduction and industrial structure upgrading on the quality of economic growth is not sustainable.