关键词: 数字经济, 柔性税收征管, 纳税信用评级, 企业数字化转型

Abstract: Flexible tax collection and management is an important measure to reform the tax collection and management system and promote the modernization of tax governance, its micro effect is even related to the transformation, upgrading, and high-quality development of enterprises. Taking the reform of tax credit rating disclosure as a starting point and employing the sample data from Chinese A-share listed companies in Shanghai and Shenzhen stock exchanges from 2012 to 2021, this study empirically analyzes the impact and mechanisms of flexible tax collection and management on the digital transformation of enterprises. The findings indicate that tax credit rating disclosure has a significant promoting effect on the digital transformation of enterprises, and this positive impact has heterogeneity among different types of enterprises, with non-state-owned companies and labor-intensive businesses experiencing a more pronounced effect under policy incentives. The mechanism analysis reveals that the tax credit rated as A can alleviate corporate financing constraints and promote R&D investment, thereby enhancing the level of digital transformation of enterprises. Given this, in the future, it is necessary to continuously improve the tax credit rating system, enhance the incentive effect of tax credit rating disclosure on promoting the digital transformation of enterprises, at the same time, further alleviate financing constraints for businesses, guide enterprises to strengthen digital technology research and development, and foster the digital transformation of the non-state-owned and the traditional manufacturing enterprises by such measures as digital transformation demonstration zones, industry synergy development, and so on.

Key words: digital economy, flexible tax administration, tax credit rating, corporate digital transformation