The Impact Of "Business Tax Replace With VAT" On TechnologicalInnovation Investment In Information Technology Services

With the progress of modern scientific theory and technology,networking and informatization have become the label of this era.High-tech information technology service industry,which uses advanced scientific theory and information transmission technology,makes the economic information of various industries to be accurately conveyed in the first time,and promotes the improvement of production efficiency of various industries.The 21 st century is an era of information technology.As a primary,guiding,forward-looking and pillar industry to promote China's economic growth,information technology service industry is of great significance for its smooth development and promotion to create a friendly policy environment for China's economic development.Information technology service industry has accelerated the spread of advanced production technology and reduced the time from birth to application of advanced production technology.Vigorously supporting the development of information technology service industry and promoting the application of information technology in various industries are of great significance for speeding up the transformation of economic development mode and industrial restructuring.Technological innovation determines the comprehensive strength of a country,and it is even more important for information technology service industry.Technological innovation has become the foothold of the survival of information technology service enterprises.The policy of "business to increase" has a direct impact on the information technology service industry,which has brought tremendous impact and new opportunities to the information technology service industry.Therefore,this paper pioneered to explore the impact of "business-to-business growth" on technological innovation investment in information technology services,and to provide new ideas for current research on information technology services.Taking the information technology service industry in the pilot project of"business-to-growth" as the research object,this paper uses the data of all A-share listed companies from 2010 to 2014 to analyze the differences of R&D investment intensity before and after "business-to-growth",and uses the double differential tendency score matching method(PSM-DID)to study the impact of"business-to-growth" on technological innovation investment of information technology service enterprises.Finally,based on the results of theoretical and empirical analysis,the paper puts forward further countermeasures and suggestions to promote the development of information technology service industry in China.