【摘要】 本文将税务部门开展的税收“放管服”改革作为税收营商环境优化的政策代表，基于2010—2022年中国上市企业数据，考察了税收营商环境优化对企业数字化转型的影响。研究发现，税收营商环境优化能够显著推动企业数字化转型。机制分析表明，税收营商环境优化通过提高企业发展预期和纾解企业财务困境两种渠道为企业数字化转型提供助力。异质性分析表明，税收营商环境优化对纳税信用较好的企业、面对较高程度市场竞争的企业及高科技行业的企业数字化转型的助推作用更强。进一步分析表明，在税收营商环境优化的作用下，企业数字化转型不仅能够有效增加企业的创新产出，推动企业进行实质性创新，还有助于提高企业的创新效率。更多还原

【Abstract】 This article takes the tax reform to“streamline administration and delegate power,improve regulation,and upgrade services”as a policy representative for optimizing the tax business environment. Using data from Chinese listed companies from 2010 to 2022 as a sample,it examines the impact of optimizing the tax business environment on the digital transformation of enterprises. Research has found that optimizing the tax business environment can significantly promote the digital transformation of enterprises. Mechanism analysis shows that optimizing the tax business environment provides assistance for digital transformation of enterprises through two channels:increasing their development expectations and driving them out of financial difficulties. Heterogeneity analysis shows that optimizing the tax business environment has a stronger promoting effect on the digital transformation of enterprises with good tax credit,those facing high market competition,and high-tech industry enterprises. Further analysis shows that under the optimization of the tax business environment,digital transformation of enterprises can not only effectively increase their innovation output and promote substantive innovation,but also help improve their innovation efficiency.更多还原