翻译成英文：研究结论拓展了已有的针对营商环境影响财税政策创新激励效果的理论视野对各级政府营商环境的建设工作提供了理论支撑。

The research findings have expanded the existing theoretical perspectives on the impact of business environment on fiscal and taxation policy innovation incentives, providing theoretical support for the construction of business environment by governments at all levels.