减税如何赋能企业数字化转型——基于人力资本升级与稳定现金流预期的视角

贵州财经大学学报 ›› 2024 ›› Issue (02): 41-49.

减税如何赋能企业数字化转型——基于人力资本升级与稳定现金流预期的视角

刘伟东, 佘溪水

东北财经大学工商管理学院, 辽宁大连 116025

收稿日期:2023-05-01 出版日期:2024-03-15 发布日期:2024-03-20
作者简介:刘伟东(1984—),男,东北财经大学工商管理学院博士研究生,高级工程师,主要研究方向为战略管理与公司治理研究;佘溪水(1948—),男,东北财经大学工商管理学院教授、博导,主要研究方向为战略管理研究。
基金资助:
国家自然科学基金面上项目"中国情境下领导者自我牺牲行为对团队韧性的动态影响研究:基于能量转化的视角"(72072027)。

How Tax Reduction Empowers Enterprise Digital Transformation—A Perspective on Human Capital Upgrading and Stable Cash Flow Expectations

LIU Weidong, SHE Xishui

Dongbei University of Finance and Economics, Dalian, Liaoning 116025, China

Received:2023-05-01 Online:2024-03-15 Published:2024-03-20

摘要/Abstract

摘要： 为驱动实体企业提质增效与动能转换,助推经济高质量发展,数字化变革已成为企业构建竞争新优势的重要契机。大量文献关注了企业数字化转型的经济效应,却鲜少关注到企业数字化转型背后的驱动因素;也有文献从宏观以及微观视角关注税收改革政策的经济效应,但鲜有文献从减税的角度,探究其对企业数字化转型的政策支持效果。区别于以往文献,本文深入探究了影响企业数字化转型的关键机制,从人力资本升级与现金流稳定预期的角度出发,揭示了减税激励通过为数字化转型提供人力资本软件支撑与可持续支配的资金物质基础,从而有效促进企业数字化转型。此结论可以为数字背景下推进企业数字化转型和减税政策提供有益的政策启示。

关键词: 增值税改革, 减税激励, 数字化转型, 机制研究

Abstract: Digital transformation has become an important opportunity for enterprises to build new competitive advantages, in order to drive the improvement and efficiency of physical enterprises and the conversion of kinetic energy, and promote high-quality economic development. A large amount of literature has focused on the economic effects of enterprise digital transformation, but little attention has been paid to the driving factors behind enterprise digital transformation; There are also literature that focuses on the economic effects of tax reform policies from both macro and micro perspectives, but few literature that explores the policy support effect of tax reduction on enterprise digital transformation from the perspective of tax reduction. Unlike previous literature, this article delves into the key mechanisms that influence digital transformation in enterprises. From the perspective of human capital upgrading and expected cash flow stability, it reveals that tax incentives provide a financial and material basis for human capital software support and sustainable disposal for digital transformation, effectively promoting digital transformation in enterprises. This conclusion can provide useful policy insights for promoting enterprise digital transformation and tax reduction policies in the digital context.

Key words: value-added tax reform, tax reduction incentives, digital transformation, mechanism analysis

中图分类号:

F812

刘伟东, 佘溪水. 减税如何赋能企业数字化转型——基于人力资本升级与稳定现金流预期的视角[J]. 贵州财经大学学报, 2024(02): 41-49.

LIU Weidong, SHE Xishui. How Tax Reduction Empowers Enterprise Digital Transformation—A Perspective on Human Capital Upgrading and Stable Cash Flow Expectations[J]. Journal of Guizhou University of Finance and Economics, 2024(02): 41-49.

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