“营改增”促进了企业数字化转型吗?

Does“Business Tax Replaced with VAT”Promote Digital Transformation of Enterprises?

“稳增长”目标下如何协同推进宏观政策调节和数字新动能培育是当前学术界和政策制定者共同关注的议题。本文以“营改增”这一税制改革为例,使用三重差分方法(DDD)考察了其对企业数字化转型的影响及作用机制。研究表明,“营改增”显著推动了企业数字化转型,机制检验表明,“营改增”在降低企业融资约束、提升市场竞争程度以及服务外包需求的同时,也促进了企业技术创新并加快设备更新迭代,由此助推企业数字化转型。异质性分析显示,“营改增”更多推动了东部区域企业、民营企业、成熟期企业以及高技术企业的数字化转型。从转型方向看,“营改增”有助于企业向底层技术方向实现深度转型。拓展性分析发现,服务业数字化转型能够通过促进分工深化产生“涟漪效应”,带动下游制造业的数字化转型。本文从税制改革角度,为化解当下中国企业数字化转型难的问题提供了解决思路,为持续深化供给侧结构性改革、实现经济高质量发展提供了有益借鉴。

Under the objective of"stable growth",how to promote the coordination of macro policy adjustment and the cultivation of new digital growth drivers is an important topic of common concern for academia and policy makers.Taking the"business tax replaced with VAT"as an example,this paper uses the triple difference method(DDD)to investigate its effectt on the digital transformation of enterprises and the internal mechanism.The results show that:"business tax replaced with VAT"significantly promotes the digital transformation of enterprises.The mechanism test shows that"business tax replaced with VAT"not only reduces the financing constraints of enterprises,improves the degree of market competition and the demand for service outsourcing,but also promotes the technological innovation of enterprises and accelerates the update iteration of equipment,thus boosting the digital transformation of enterprises.Heterogeneity analysis shows that"business tax replaced with VAT"promotes the digital transformation of private enterprises,mature enterprises,high-tech enterprises and enterprises in the eastern region more obviously.From the perspective of transformation direction,"business tax replaced with VAT"helps enterprises achieve deep transformation to the direction of underlying technology.The expanding analysis shows that the digital transformation of service industry can produce ripple effect,driving the digital transformation of the downstream manufacturing industry.In order to solve the difficult problem of digital transformation of Chinese enterprises,This paper provides a solution to the problem of the current digital transformation of Chinese enterprises,and provides a useful reference for the continuous deepening of supply-side structural reform and the realization of high-quality economic development from the perspective of tax system reform.