税收优惠如何助力企业数字化转型——基于2018年职工教育经费税前扣除政策的准自然实验  

Research on How Tax Incentives Contribute to Digital Transformation of Enterprises

作　　者：席卫群[1] 杨青瑜 XI Wei-qun;YANG Qing-yu(School of Finance and Public Administration,Jiangxi University of Finance and Economics,Nanchang 330013,China;Party School of Guizhou Provincial Committee of C.P.C,Guiyang 550028,China)

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌330013 [2]中共贵州省委党校,贵州贵阳550028

出　　处：《税务与经济》2024年第5期13-23,共11页Taxation and Economy

基　　金：国家社会科学基金重大项目(2016ZDA028);江西省哲学社会科学重点研究基地项目(2022SKJD06);江西省科技厅项目(20213BAA10W09)。

摘　　要：企业数字化转型是数字经济和实体经济深度融合的主要途径,也是推动经济高质量发展的重要支撑。以2018年职工教育经费税前扣除政策作为准自然实验,采用双重差分法检验该政策对企业数字化转型的影响及作用机制。研究发现,职工教育经费税前扣除政策对企业数字化转型具有显著的促进作用,并且该政策效应在制造业企业、劳动密集型企业、成本费用率较高企业中更加明显。作用机制分析表明,职工教育经费税前扣除政策影响企业数字化转型主要是通过优化企业人力资本、增加企业研发投入和提高企业创新产出三个路径实现的。进一步分析还发现,数字化转型能够显著促进企业劳动生产率提升。因此,进一步完善职工教育经费税前扣除政策有助于赋能企业数字化转型升级。Enterprise digital transformation is both the main way of deep integration of the digital economy and real economy,and an crucial support to promote high-quality economic development.This paper takes the pre-tax deduction policy of employee education funds in 2018 as a quasi-natural experiment and uses the Difference-in-Differences method to examine the impact and mechanism of the policy on the digital transformation of enterprises.The study finds that the pre-tax deduction policy of employee education funds has a significant role in promoting the digital transformation of enterprises,and the policy effect is more obvious in manufacturing enterprises,labor-intensive enterprises,and enterprises with higher cost rates.The analysis of the mechanism of action shows that the pretax deduction policy affects the digital transformation of enterprises mainly through three paths:optimizing enterprise human capital,increasing enterprise R&D investment,and improving enterprise innovation output.Further discussion also found that digital transformation can significantly promote the improvement of enterprise labor productivity.Therefore,further improving the pre-tax deduction policy for employee education expenses will help empower enterprises to transform and upgrade digitally.

关 键 词：企业数字化转型 税收优惠 职工教育经费税前扣除 

分 类 号：F810.42[经济管理—财政学]