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

Abstract

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

CLC Number:

F812

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.

References

[1] 田秀娟,李睿.数字技术赋能实体经济转型发展——基于熊彼特内生增长理论的分析框架[J].管理世界,2022(5):56~74.
[2] 李万利,潘文东,袁凯彬.企业数字化转型与中国实体经济发展[J].数量经济技术经济研究,2022(9):5~25.
[3] 刘淑春,闫津臣,张思雪,等.企业管理数字化变革能提升投入产出效率吗[J].管理世界,2021(5):170~190;13.
[4] 王海,闫卓毓,郭冠宇,等.数字基础设施政策与企业数字化转型:"赋能"还是"负能"?[J].数量经济技术经济研究,2023(5):5~23.
[5] Fan Z, Liu Y. Tax Compliance and Investment Incentives:Firm Responses to Accelerated Depreciation in China[J]. Journal of Economic Behavior & Organization, 2020, 176:1~17.
[6] 张克中,何凡,黄永颖,等.税收优惠、租金分享与公司内部收入不平等[J].经济研究,2021(6):110~126.
[7] Wu L, Lou B W, Hitt L. Data Analytics Supports Decentralized Innovation[J]. Management Science,2019(10):4863~4877.
[8] Verhoef P C, Broekhuizen T, Bart Y, et al. Digital Transformation:A Multidisciplinary Reflection and Research Agenda[J]. Journal of Business Research, 2021, 122:889~901.
[9] 陈剑,黄朔,刘运辉.从赋能到使能——数字化环境下的企业运营管理[J].管理世界,2020(2):117~128.
[10] Ciarli T, Kenney M, Massini S, et al. Digital Technologies, Innovation, and Skills:Emerging Trajectories and Challenges[J]. Research Policy, 2021(7):104289.
[11] 吴非,胡慧芷,林慧妍,等.企业数字化转型与资本市场表现——来自股票流动性的经验证据[J].管理世界,2021(7):130~144.
[12] 陶锋,王欣然,徐扬,等.数字化转型、产业链供应链韧性与企业生产率[J].中国工业经济,2023(5):118~136.
[13] 石玉堂,王晓丹.大数据综合试验区设立能否驱动企业数字化转型——基于准自然实验的实证研究[J/OL].科学学研究,2023-08-27.
[14] 李逸飞,曹策,楚尔鸣.地方债管理体制改革与企业数字化转型[J].经济学动态,2023(4):79~94.
[15] Chen C L, Lin Y C, Chen W H, et al. Role of Government to Enhance Digital Transformation in Small Service Business[J]. Sustainability, 2021(3):1028.
[16] 吴非,常曦,任晓怡.政府驱动型创新:财政科技支出与企业数字化转型[J].财政研究,2021(1):102~115.
[17] Sun S, Hall D J, Cegielski C G. Organizational Intention to Adopt Big Data in the B2B Context:An Integrated View[J]. Industrial Marketing Management, 2020, 86:109~121.
[18] 秦喜亮,田虹.期望业绩差距、管理者决策与企业数字化转型[J].科学决策,2023(7):82~98.
[19] 余典范,王超,陈磊.政府补助、产业链协同与企业数字化[J].经济管理,2022(5):63~82.
[20] 向海凌,丁子家,徐斯旸,等.金融科技与企业数字化转型[J].中国软科学,2023(5):207~215.
[21] Zwick E, Mahon J. Tax Policy and Heterogeneous Investment Behavior[J]. American Economic Review, 2017(1):217~248.
[22] 刘啟仁,赵灿,黄建忠.税收优惠、供给侧改革与企业投资[J].管理世界,2019(1):78~96.
[23] Liu, Y., and J. Mao, 2019,"How do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China", American Economic Journal:Economic Policy,2011(3):261~91.
[24] 范子英,彭飞."营改增"的减税效应和分工效应:基于产业互联的视角[J].经济研究,2017(2):82~95.
[25] 蔡宏波,汤城建,韩金镕.减税激励、供应链溢出与数字化转型[J].经济研究,2023(7):156~173.
[26] 朱颖,钱本宇,方观富.增值税留抵退税与企业数字化转型[J].财政研究,2023(3):114~128.
[27] 曹直,吴非.税收激励与企业数字化转型——基于固定资产加速折旧政策的准自然实验[J].广东财经大学学报,2023(2):88~99.
[28] 刘啟仁,赵灿.税收政策激励与企业人力资本升级[J].经济研究,2020(4):70~85.
[29] 曾艺,周小昶,冯晨.减税激励、供应链溢出与稳就业[J].管理世界,2023(7):19~29.
[30] Zhang L, Chen Y, He Z. The Effect of Investment Tax Incentives:Evidence from China's Value-Added Tax Reform[J]. International tax and Public Finance, 2018, 25:913~945.
[31] 肖土盛,孙瑞琦,袁淳,等.企业数字化转型、人力资本结构调整与劳动收入份额[J].管理世界,2022(12):220~237.
[32] Cai J, Chen Y, Wang X. The Impact of corporate Ttaxes on Firm Innovation:Evidence from the Corporate Tax Collection Reform in China[R]. National Bureau of Economic Research, 2018.
[33] 袁淳,肖土盛,耿春晓,等.数字化转型与企业分工:专业化还是纵向一体化[J].中国工业经济,2021(9):137~155.
[34] Topalova P. Factor Immobility and rRegional Impacts of Trade Liberalization:Evidence on Poverty from India[J]. American Economic Journal:Applied Economics, 2010(4):1~41.