Analysis on the Influence of Tax Reduction and Fee Reduction Policies on Digital Development Level of Enterprises Based on AHP-DEMATEL

Analysis on the Influence of Tax Reduction and Fee Reduction Policies on Digital Development Level of Enterprises Based on AHP-DEMATEL

Yao Wang, Zhijie Kang
Copyright: © 2024 |Pages: 16
DOI: 10.4018/IJISSCM.338382
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Abstract

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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Evaluation Index System Of Enterprise Digital Development Level

Path of Enterprise DT

With the continuous development of digital technology, the existing business model is threatened, and the increasing uncertainties in the operating environment urge enterprises to improve their viability through DT. DT is the use of digital technology to help enterprises optimize their management mode, business process reform, and business model reconstruction, so as to enhance their core competitiveness. The paths of enterprise digital transformation are shown in Figure 1.

Figure 1.

Path of enterprise digital transformation

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Principles of Index Selection

A scientific and reasonable evaluation index is the core of an evaluation system. There are many factors influencing the development level of enterprise digitalization, which need to be designed from different levels and angles. The principles of index selection are shown in Figure 2.

Figure 2.

Principle of index selection

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