关键词: 创新能力提升 , 财税政策 , 能源强度 , 区域差异

Abstract: Based on the iterative seemingly unrelated regression method, this paper normatively analyses the influence factors of the impact of different types and links of innovation capacity and fiscal policies on energy intensity. The results show as follows: First, in general, the reduction of energy intensity in China mainly depends on the substitution of capital factors, the improvement of nonreflective innovation capability and the intervention of fiscal and taxation policies, while the capability of scientific and technological innovation has a negative impact on energy intensity. Second, as far as the regional differences of innovation capability are concerned, the improvement of science and technology and nonembodied innovation capability in eastern region has effectively reduced the energy intensity, and the influence of science and technology innovation capability in R&D link is more significant, while the improvement of science and technology innovation capability in central and western regions is not conducive to the reduction of energy intensity. Third, in fiscal and taxation policies, the effect of policy intervention in the western region is more obvious, but central and western regions do not show a significant promoting effect. In view of this, this paper puts forward some policy suggestions on implementing differentiated industrial structure transformation strategies, perfecting fiscal and taxation policy system for green science and technology innovation, and expanding market share of energysaving products from the demand side.

Key words: innovation capacity improvement , fiscal and taxation policies , energy intensity , regional differences