文章以2011—2023年沪深A股上市公司为研究样本，实证检验减税降费政策对企业数字化转型的影响，并从营商环境的视角探索两者之间的作用机理。研究表明：减税降费政策显著促进企业数字化转型，营商环境优化显著促进企业数字化转型;营商环境在减税降费政策与企业数字化转型之间起到正向调节作用;异质性检验中，减税降费政策和营商环境分别对企业数字化转型的影响具有非对称性，即减税降费政策和营商环境对非国有企业、初创期企业、衰退期企业以及东部地区企业数字化转型的促进作用更加显著。基于此，政府在完善税制结构为企业实质减负的同时，应加强不同区域的数字基础设施建设，优化营商环境，推动企业数字化转型进而促进高质量发展。

This paper takes Shanghai-Shenzhen A-share listed companies from 2011 to 2023 as research samples to empirically test the impact of tax and fee reduction policies on enterprises' digital transformation, and explores the mechanism between the two from the perspective of business environment. The research shows that: tax and fee reduction policies significantly promote the digital transformation of enterprises, and business environment optimization significantly promotes the digital transformation of enterprises; The business environment plays a positive regulating role between tax and fee reduction policies and enterprises' digital transformation. In the heterogeneity test, the impact of tax reduction and fee reduction policy and business environment on the digital transformation of enterprises is asymmetrical, that is, the promotion effect of tax reduction and fee reduction policy and business environment on the digital transformation of non-state-owned enterprises, enterprises in the early stage, enterprises in the decline stage and enterprises in the eastern region is more significant. Based on this, while improving the tax structure to effectively reduce the burden on enterprises, the government should strengthen the construction of digital infrastructure in different regions, optimize the business environment, and promote the digital transformation of enterprises to promote high-quality development.