Study on the Impact of Digitization of Tax Collection and Administration on Total Factor Productivity of Enterprises

Enterprise total factor productivity is the core index to measure the quality of economic development, and tax collection and administration will have an important impact on it. The data of Shanghai and Shenzhen A-share listed companies from 2011 to 2022 is selected as the sample, and the implementation time of "Golden Tax Phase III" is taken as the impact point, and the regression analysis is carried out as A quasi-natural experiment. It is found that the implementation of the third Golden tax will improve the total factor productivity of enterprises, and this policy has heterogeneity among different enterprises and different collection and management methods. The mechanism analysis shows that the implementation of "Golden Tax III" can affect the total factor productivity of enterprises by promoting enterprise innovation and improving the efficiency of resource allocation. This paper provides a basis for the formulation of tax policies and the adjustment of economic policies, which is conducive to improving the tax collection and management system and promoting high-quality economic development.