A-share listed companies in China from 2006 to 2021 are taken as the research object, and data from 15 industries representative of advanced manufacturing industry, covering 19 provinces and cities to study how tax incentives affect the innovation level of advanced manufacturing clusters .The it is found that tax incentives have a positive relationship with the innovation level of advanced manufacturing clusters, and VAT incentives have a greater impact.The impact of tax incentives on innovation of non-state enterprises is greater than that of state enterprises, and more significant.Tax incentives have a lag on innovation of advanced manufacturing clusters, and enterprises need time to make full use of the policy to innovate. In view of this, the implementation of tax incentives should be adhered to,the focus should be on strengthening tax incentives for non-state enterprises, and the lag of tax incentives should be precisely controlled.