基于AHP-DEMATEL的减税降费政策对企业数字化发展水平的影响分析

IF 0.9 Q4 MANAGEMENT
Yao Wang, Zhijie Kang
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引用次数: 0

摘要

自 2008 年结构性减税首次被纳入积极财政政策以来,各种减税措施相继出台。本研究在详细列举减税政策措施的基础上,从战略实施、经营状况、技术水平、质量管理等方面构建了企业数字化发展水平评价指标体系。然后,运用 DEMATEL 层次分析法和大数据分析法分析确定各指标的综合影响程度。最后,本文分析了减税降费给企业数字化发展带来的好处和便利,并提出了减税降费背景下企业数字化转型发展的对策建议。本研究旨在为企业提升数字化转型发展能力提出相关对策建议。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis on the Influence of Tax Reduction and Fee Reduction Policies on Digital Development Level of Enterprises Based on AHP-DEMATEL
Since structural tax cuts were first incorporated into active fiscal policy in 2008, various tax breaks have been introduced. Based on the detailed enumeration of tax reduction policy measures, this study constructs an evaluation index system for the level of digital development of enterprises in terms of strategy implementation, operation status, technology level, and quality management. Then DEMATEL hierarchical analysis method and big data analysis method are used to analyse and determine the comprehensive influence degree of each index. Finally, this paper analyses the benefits and convenience brought by tax reduction and fee reduction to the digital development of enterprises and puts forward countermeasures and suggestions for the development of digital transformation of enterprises in the context of tax reduction and fee reduction. This study aims to put forward relevant countermeasures for enterprises to enhance their digital transformation and development capabilities.
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来源期刊
CiteScore
1.90
自引率
43.80%
发文量
59
期刊介绍: The International Journal of Information Systems and Supply Chain Management (IJISSCM) provides a practical and comprehensive forum for exchanging novel research ideas or down-to-earth practices which bridge the latest information technology and supply chain management. IJISSCM encourages submissions on how various information systems improve supply chain management, as well as how the advancement of supply chain management tools affects the information systems growth. The aim of this journal is to bring together the expertise of people who have worked with supply chain management across the world for people in the field of information systems.
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