分类: 管理学 >> 管理学其他学科 提交时间: 2022-11-24 合作期刊: 《2022年第三届传播、创新和经济管理国际研讨会》
摘要: In the era of digital economy, as one of the important means for the country to promote the modernization of the governance system and governance capacity in the field of tax collection and management, the Golden Tax Phase III big data tax collection and management system has had a positive impact on the total factor productivity of the manufacturing industry. Taking A-share listed manufacturing companies from 2010 to 2019 as a research sample, and using the Golden Tax Phase III tax collection and management system as a quasi-natural experimental scenario, this paper empirically tests the impact of big data tax collection and management on the total factor productivity of enterprises. The study found that the improvement of the level of big data tax collection and management has significantly improved the total factor productivity of enterprises. Exploring its influence mechanism found that big data tax collection and management can improve the total factor productivity of enterprises by stimulating technological innovation of enterprises. The article enriches the research on the policy consequences of big data collection and management, and also provides important empirical data support for government departments to continue to promote and improve the golden tax phase IV.