Abstract: Based on the latest panel data of 30 provinciallevel administrative regions in China, the principal component analysis method was used to measure the high quality economic development index of Chinas economy, and the systematic GMM method was selected to empirically investigate the impact effect of environmental protection tax and industrial agglomeration on high quality economic development.The results show that: the overall level of high quality development of Chinas economy is flat, and the eastern region is better than the national average, while the central, west and northeast regions are lower than the national average.Nationwide, the narrow sense of environmental protection tax promotes high quality economic development, while the broad sense of environmental protection tax functions instead, and the agglomeration of manufacturing and service industry significantly promotes high quality economic development.The regression of interaction term shows that the deepening of industrial agglomeration and the improvement of regional technological innovation can promote technological progress and high quality economic development.The research has important policy enlightenment for optimizing environmental protection tax, promoting industrial green upgrading, so as to improve the level of high quality economic development.

Key words: environmental protection tax; industrial agglomeration; high quality development; technological innovation

摘要： 基于中国30个省（区、市）的最新面板数据，运用主成分分析法，测度中国经济高质量发展指数，选取系统GMM方法，实证考察环境保护税、产业集聚对经济高质量发展的影响效应。中国经济高质量发展水平整体波动平缓，东部地区优于全国均值，而中、西、东北地区则低于全国均值。从全国看，狭义环境保护税促进经济高质量发展，广义环境保护税的作用相反，制造业、服务业集聚均显著促进经济高质量发展。产业集聚程度加深和地区技术创新水平提高会促进技术进步，推动经济高质量发展，对优化环境保护税、推动产业绿色升级，从而提升经济高质量发展水平具有重要的政策启示。