Research on the mechanism, path, and countermeasures of value chain climb in China's manufacturing industry under the perspective of high quality development Research on the impact of fiscal and tax policies on green transformation and upgrading of manufacturing industry from the perspective of high-quality development 并列题名：Research on the impact of fiscal and tax policies on green transformation and upgrading of manufacturing industry from the perspective of high-quality development Research on the mechanism and model of green transformation of China's manufacturing industry driven by green innovation