税收优惠能促进企业数字化转型吗  

Can Tax Incentives Promote the Digital Transformation of Enterprises?

作　　者：黄一松[1] HUANG Yi-song(Jiangxi University of Finance and Economics,Nanchang 330013,China)

机构地区：[1]江西财经大学会计学院,江西南昌330013

出　　处：《当代财经》2023年第12期144-156,共13页Contemporary Finance and Economics

基　　金：江西省社会科学基金项目“债券市场开放对企业劳动雇佣的影响、机制及后果研究”(23GL29);江西省教育厅科学技术研究项目“地方政府债务与企业商业信用融资研究”(GJJ2200541);国家自然科学基金项目“机构投资者行为与IPO定价效率:基于询价《新规》修订的经验证据”(72262017)。

摘　　要：数字化转型对企业的业务、流程和模式产生了深刻影响,如何促进企业数字化转型是当前实务界和学术界关注的热门话题。以2008—2020年中国A股上市公司为研究样本,考察税收优惠对企业数字化转型的影响及作用机制的研究结果表明,税收优惠能促进企业数字化转型。机制分析表明,税收优惠通过提升企业创新和缓解融资约束促进企业数字化转型。进一步检验发现,在环境不确定性越大时以及对于竞争优势越强的企业,税收优惠对企业数字化转型的促进作用越显著。上述研究结论拓展了企业数字化转型的影响因素和税收优惠的经济后果研究,对我国政府部门坚持减税降费政策,加大税收返还力度,助推企业更快更好地实现数字化转型提供了经验证据和政策参考。Digital transformation has a profound impact on the business,process and modes of enterprises.How to promote enterprise digital transformation has become a hot topic in the current practical and academic circles.Taking China's A-share listed companies from 2008 to 2020 as the re-search samples,this paper examines the impact of tax incentives on the digital transformation of en-terprises and its mechanism.The findings show that tax incentives can promote the digital transforma-tion of enterprises.The analysis of the function mechanism shows that tax incentives can promote the digital transformation of enterprises by improving enterprise innovation and easing enterprise financing constraints.Further test reveals that when enterprises are faced with greater environmental uncertainty and stronger competitive advantages,tax incentives have more significant effects on the promotion of enterprise digital transformation.The above research results have expanded the researches on the im-pact factors of enterprise digital transformation and the economic consequences of tax incentives,pro-viding empirical evidences and policy references for Chinese government departments to adhere to the policy of reducing taxes and fees,increase the strength of tax returns,and promote enterprises to real-ize digital transformation faster and better.

关 键 词：税收优惠 数字化转型 企业创新 融资约束 

分 类 号：F275.5[经济管理—企业管理]