数字化转型对企业税负的影响研究

Research on the Impact of Digital Transformation on Corporate Tax Burden

当前,数字化转型已日益成为企业创新发展的新动能。相应地,经济税源的形式与范围理论上也得以拓展,但国内外实践表明,数字行业的平均有效税率远低于传统行业。为此,本文基于2010—2019年沪深A股上市公司数据,实证检验了数字化转型对企业税负的影响。研究发现,数字技术、经营流程与商业模式的数字化创新能力提升,是数字化转型影响企业税负的重要路径,且数字化转型对企业税负的影响随企业规模、地区互联网普及程度与数字普惠金融支持力度的上升而增强。本文为数字化转型对企业税负的影响提供了经验证据。因此,有必要对现行税制的基本要素进行适应性改革,以提升数字经济时代的征税效能与税制公平性。

At present,digital transformation has increasingly become a new driving force for corporate innovation and development.Accordingly,the existence form and scope of economic tax sources have been greatly expanded theoretically,but domestic and foreign practice shows that the average effective tax rate of the digital industry is much lower than that of the traditional industry.Therefore,based on the data of Shanghai and Shenzhen A-share listed companies from 2010 to 2019,this paper empirically tests the impact of digital transformation on corporate tax burden.It is found that the improvement of digital innovation ability of digital technology,business process and business model is an important path for digital transformation to affect corporate tax burden,and the impact of digital transformation on corporate tax burden is enhanced with the increase of corporate scale,regional internet popularity and digital financial inclusion support.This paper provides empirical evidence for the impact of digital transformation on corporate tax burden.Therefore,it is necessary to carry out adaptive reform to the basic elements of the current tax system to improve the tax efficiency and tax fairness in the era of digital economy.