税收优惠对资源型企业数字化转型的影响研究

被引：92

作者：

成琼文

丁红乙

机构：

[1] 中南大学商学院

来源：

管理学报 | 2022年 / 19卷 / 08期

关键词：

数字化转型; 税收优惠; 企业家精神; 市场竞争; 门限效应;

D O I：

暂无

中图分类号：

F812.42 [税收]; F270.7 [企业现代化管理];

学科分类号：

020203 ; 1201 ;

摘要：

基于“有为政府-有效市场-有志企业”协同治理的视角，探索研发费用加计扣除和税费减免对传统资源型企业数字化转型的影响，以及异质性企业家精神和市场竞争程度对税收优惠政策效果的影响机制。研究发现：(1)研发费用加计扣除和税费减免都能有效促进企业数字化转型，但扣除和减免强度要处于适度水平，不宜过高；而两种税收优惠政策的组合并未发挥理论预期的协同效应。(2)企业家创新精神和社会责任精神超过一定的阈值时，研发费用加计扣除和税费减免对企业数字化转型才能产生显著的促进效应；而当企业家环保精神指数较低时，会抑制两种税收优惠政策对数字化转型的促进效果。(3)市场竞争程度较低时，将削弱税收优惠政策对数字化转型的促进效应。

引用

页码：1125 / 1133

页数：9

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