财税与公共管理学院知识库

随着人工智能、大数据、云计算、区块链等数字技术的迅猛发展，全球各国纷纷争夺数字市场的优势地位，以期引领新一轮科技革命。在我国经济发展新格局下，企业数字化转型成为必然趋势。企业数字化转型是指通过数字化和信息化的手段逐渐提升企业核心竞争力，数字技术与实体经济的融合使企业实现可持续发展，提高了产品及服务的的易得性和便捷性。税收政策作为政府对企业发展的干预手段，通过实施税收激励政策，有助于推动企业进行数字化转型。研发费用加计扣除作为一种税基式优惠政策，实施二十多年来，不断改进和完善，持续提高加计扣除的比例，逐步扩大受益主体的范围。这一政策通过减轻企业税收负担，降低企业研发风险，激励企业增加研发投入，实现数字技术与实体经济的深度融合，助力企业提升其数字化转型水平。因此，深入分析研发费用加计扣除与企业数字化转型之间的关系，不仅对企业可持续发展至关重要，也有助于实现高质量发展战略目标。

本文共分为五章。第一章通过分析企业数字化转型的发展现状和研发费用加计扣除政策的改革背景，阐述了文章研究背景和研究意义。通过梳理学者们的研究成果，讨论研发费用加计扣除政策的实施效果、企业数字化转型的影响因素以及研发费用加计扣除对企业数字化转型的影响，并对相关文献进行述评，确定本文的研究方向和主要内容。之后绘制技术流程图并介绍研究方法，说明本文的创新点与不足。第二章详细描述了研发费用加计扣除、企业数字化转型和创新投入三个核心变量的概念，基于税收激励理论、外部性理论和内生经济增长理论，结合研究内容梳理理论基础。第三章在相关研究的基础之上，分析了研发费用加计扣除对企业数字化转型有何影响，并分析产生这一影响的作用机制，以及由于企业性质不同可能存在的异质性，进行深入的理论分析并提出相关假设。第四章是本文的实证检验部分，以2015-2022年沪深A股上市公司数据为研究样本，使用双向固定效应模型和中介效应模型实证检验理论假设，基准回归结果显著且通过了替换关键变量法、Bootstrap方法等一系列稳健性检验，确保实证结果的可靠性，在此基础上根据企业盈利能力、产权性质、科技属性、生产要素密集性进行异质性检验，并对回归结果进行了相应解释。第五章基于上文理论分析和实证检验结果，总结并得出本文结论，结合实际情况提出相应的对策建议。

本文得出的主要结论有：第一，研发费用加计扣除对企业数字化转型具有积极影响，实证结果显著为正；第二，企业创新投入在其中作为中介变量，发挥部分中介作用，研发费用加计扣除一方面对企业数字化转型有直接作用，另一方面促进企业创新投入，间接促进企业数字化转型；第三，企业性质的差异导致研发费用加计扣除对企业数字化转型的促进效果存在差异，研发费用加计扣除对企业数字化转型的促进作用在盈利能力较弱的企业、民营企业、高科技企业、技术密集型企业、资本密集型企业中更为显著。结合本文具体内容及结论，提出如下五点建议：第一，继续实施研发费用加计扣除政策，适当提高扣除力度，促进企业数字化转型。第二，适当扩大研发费用加计扣除政策的项目优惠范围，增加与企业数字化转型相关的费用扣除。第三，制定差异化税收优惠政策，最大程度发挥对企业数字化转型的激励作用。第四，提高政策协同效应，使税收优惠政策对企业数字化转型的激励作用最大化。第五，精简申报流程，为纳税人提供切实的便利。

With the rapid development of digital technologies such as artificial intelligence, big data, cloud computing, and blockchain, countries around the world are vying for a dominant position in the digital market in order to lead a new round of technological revolution. Under the new pattern of economic development in our country, digital transformation of enterprises has become an inevitable trend. Digital transformation of enterprises refers to the gradual enhancement of their core competitiveness through digitization and informatization. The integration of digital technology and the real economy enables enterprises to achieve sustainable development, improving the accessibility and convenience of products and services. Tax policies, as a means of government intervention in the development of enterprises, can help promote digital transformation of enterprises through the implementation of tax incentive policies. As a tax based preferential policy, the additional deduction of research and development expenses has been continuously improved and perfected over the past 20 years, continuously increasing the proportion of additional deductions and gradually expanding the scope of beneficiaries. This policy reduces the tax burden on enterprises, reduces R&D risks, incentivizes enterprises to increase R&D investment, achieves deep integration of digital technology and the real economy, and helps enterprises improve their level of digital transformation. Therefore, in-depth analysis of the relationship between R&D expense deduction and enterprise digital transformation is not only crucial for sustainable development of enterprises, but also helps to achieve high-quality development strategic goals.

This article is divided into five chapters. Chapter 1 elaborates on the research background and significance of the article by analyzing the current development status of enterprise digital transformation and the reform background of R&D expense deduction policies. By reviewing the research results of scholars, this paper discusses the implementation effect of R&D expense deduction policies, the influencing factors of enterprise digital transformation, and the impact of R&D expense deduction on enterprise digital transformation. Relevant literature is reviewed to determine the research direction and main content of this article. Afterwards, draw a technical flowchart and introduce the research methods to illustrate the innovation and shortcomings of this article. Chapter 2 provides a detailed description of the concepts of three core variables: R&D expense deduction, enterprise digital transformation, and innovation investment. Based on tax incentive theory, externality theory, and endogenous economic growth theory, the theoretical foundation is sorted out in combination with the research content. On the basis of relevant research, Chapter 3 analyzes the impact of R&D expense deduction on digital transformation of enterprises, and analyzes the mechanism of this impact, as well as the possible heterogeneity due to the different nature of enterprises. It conducts in-depth theoretical analysis and proposes relevant hypotheses. Chapter 4 is the empirical testing part of this article, using the data of A-share listed companies in Shanghai and Shenzhen from 2015 to 2022 as the research sample. The theoretical hypotheses were empirically tested using a two-way fixed effects model and an intermediary effects model. The benchmark regression results were significant and passed a series of robustness tests such as the replacement key variable method and Bootstrap method to ensure the reliability of the empirical results. On this basis, heterogeneity tests were conducted based on the profitability of enterprises, property rights, technological attributes, and production factor intensity, and the regression results were explained accordingly. Based on the theoretical analysis and empirical test results in the previous chapter, the fifth chapter summarizes and draws conclusions from this article, and proposes corresponding countermeasures and suggestions in combination with the actual situation.

The main conclusions drawn from this article are: firstly, the deduction of R&D expenses has a positive impact on the digital transformation of enterprises, and the empirical results are significantly positive; Secondly, enterprise innovation investment serves as a mediating variable, playing a partial mediating role. The deduction of R&D expenses has a direct impact on the digital transformation of enterprises, while promoting innovation investment and indirectly promoting digital transformation of enterprises; Thirdly, the differences in the nature of enterprises lead to differences in the promotion effect of R&D expense deduction on digital transformation of enterprises. The promotion effect of R&D expense deduction on digital transformation of enterprises is more significant in enterprises with weaker profitability, private enterprises, high-tech enterprises, technology intensive enterprises, and capital intensive enterprises. Based on the specific content and conclusion of this article, the following five suggestions are proposed: Firstly, continue to implement the policy of adding and deducting research and development expenses, appropriately increase the deduction intensity, and promote the digital transformation of enterprises. Secondly, appropriately expand the scope of project preferential policies for R&D expense deduction and increase the deduction of expenses related to enterprise digital transformation. Thirdly, formulate differentiated tax incentives to maximize the incentive effect on the digital transformation of enterprises. Fourthly, enhance policy synergy and maximize the incentive effect of tax incentives on digital transformation of enterprises. Fifth, streamline the declaration process and provide practical convenience for taxpayers.