Abstract: Based on the 2011–2016 China Tax Survey database and the International Federation of Robotics (IFR) database, the effects of AI applications on high-quality development of China’s manufacturing export enterprises and its mechanism of action were explored, and the analysis was extended based on the perspective of the enterprise’s microproduction network. The study finds that AI applications can significantly promote high-quality development of manufacturing exporting enterprises; mechanism analysis shows that AI applications can promote high-quality development of manufacturing exporting enterprises through tax reduction effect, supply chain synergy effect and market competition effect; heterogeneity analysis shows that the enhancement effect is more significant in state-owned enterprises, advanced manufacturing industries, advanced manufacturing clusters, regions with high level of data factorization, and the Pan-Pearl River Delta region; further analysis shows that AI applications can generate significant spillover effects through cross-firm micro-production networks, amplifying the positive impact of technology spillovers on high-quality development of manufacturing exporters.