关键词: 税收营商环境, 税收“放管服”改革, 数字经济, 企业数字化转型

Abstract: Optimizing the tax business environment is a strong driving force for stimulating market vitality and promoting enterprise transformation and upgrading. Taking the reform of tax“de-regulation, supervision, and service”in taxation as the starting point, based on the data from Chinese A-share listed companies in Shanghai and Shenzhen stock exchanges from 2014 to 2022, this paper empirically analyzes the impact and mechanism of the reform on the digital transformation of enterprises. The findings show that the tax reform of“de-regulation, supervision, and service”has significantly promoted the digital transformation of enterprises. Further analysis shows that the tax“de-regulation, supervision, and service”reform has a stronger promoting effect on the digital transformation of the lower financing constrained enterprises, the high-tech enterprises, and the enterprises in the central and western regions. The mechanism analysis reveals that the tax“de-regulation, supervision, and service”reform, through the implementation of a data-driven tax management model, has forced enterprises to engage in digital technology innovation, injecting digital innovation vitality into their digital transformation. By simplifying the tax declaration process and reducing the administrative approval process, the tax cost of enterprises has been reduced, providing financial support for their digital transformation. By improving the quality of tax services, the institutional transaction costs of enterprises have been reduced, providing policy guarantees for their digital transformation. Therefore, it is necessary to comprehensively deepen the reform of tax“de-regulation, supervision, and service”, in order to create a favorable tax business environment for promoting the digital transformation of enterprises. It is also necessary to improve financial and tax system arrangements to promote digital transformation of enterprises, to fully leverage the demonstration effect, investment effect, and service effect of the tax“de-regulation, supervision, and service”reform to assist enterprises in smoothly achieving digital transformation.

Key words: tax business environment, tax“de-regulation supervision and service”reform, digital economy, digital transformation of enterprises