信息技术代表先进生产力的发展方向。根据资本结构的不同将信息技术类企业细分为信息技术业制造类企业和服务类企业,利用转型前后相关数据,通过多元线性回归法分析表明:我国增值税转型有利于促进信息技术类企业增加机器设备类固定资产投资,且对资本构成相对高的信息技术业制造类企业的激励效应高于服务类企业。 Information technology represents the development direction of advanced productive forces. According to the difference of capital structure, the information technology enterprises are subdivided into manufacturing enterprises and service enterprises in the information technology industry. Using the data before and after the transition, the results of multiple linear regression analysis show that the VAT transformation in our country is conducive to the increase of information technology enterprises Machinery and equipment investment in fixed assets, and the relatively high capital composition of information technology manufacturing enterprises incentive effect than service enterprises.