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