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| Research on the Impact of Tax Incentives on the Digital Transformation of Resource-Based Enterprises |
| CHENG Qiongwen，DING Hongyi |
| Central South University, Changsha, China |
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Abstract From the perspective of “promising government-effective market-aspiring enterprise” collaborative governance, this study explores the impact of research and development(R&D) deductions and tax reductions on the digital transformation of traditional resource-based enterprises, as well as the impact of heterogeneous entrepreneurship and the degree of market competition on the influence mechanism of the effects of preferential policies. The results show that: Firstly, R&D expense deductions and tax reductions can effectively promote the digital transformation of enterprises, but the intensity of deductions and reductions should be at a moderate level which should not be too high. The combination of the two preferential tax policies did not exert the synergistic effect expected by the theory. Secondly, when the innovation and social responsibility spirit of entrepreneur exceed a certain threshold, the deduction of R&D expenses and tax reductions can have significant promotion effects on the digital transformation of enterprises. When the entrepreneur’s environmental spirit index is low, it will inhibit the promotion effects of the two preferential tax policies on digital transformation. Thirdly, when the degree of market competition is low, it will also weaken the promotion effects.
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Received: 06 May 2021
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