数字经济、税收分配与城乡 协同发展  

Digital economy, tax distribution and coordinated development of urban and rural areas

作　　者：肖荣美 张巾 霍鹏 殷浩栋 XIAO Rongmei;ZHANG Jin;HUO Peng;YIN Haodong(Policy and Economics Research Institute,China Academy of Information and Communications Technology,Beijing 100191,China;Rural Economic Research Department,Development Research Center of the State Council,Beijing 100010,China)

机构地区：[1]中国信息通信研究院政策与经济研究所,北京100191 [2]国务院发展研究中心农村经济研究部,北京100010

出　　处：《信息通信技术与政策》2021年第5期26-31,共6页Information and Communications Technology and Policy

基　　金：国家自然科学基金项目(No.71973146);国家社会科学基金项目(No.20&ZD164);国家自然科学基金青年项目(No.71903062);全国统计科学研究项目(No.2019LZ31)资助。

摘　　要：数字经济给农业农村发展带来了新机遇,也带来了新挑战。数字经济供需主体跨城乡和跨区域的错位分布,导致城乡、区域间税收分配不均衡。数字经济交易活动对传统经济活动产生部分替代作用,侵蚀了农村及欠发达地区原本的课税基础,进而对税收产生虹吸效应,使农村与欠发达地区的税收利益受到损害。当前,欧盟、美国等发达国家和地区正在探索以税收机制调整促进区域间数字经济协同发展的道路,为我国提供了一些可借鉴的经验。未来,我国需构建完善与数字经济相适配的税收制度,建立健全基于目的地原则的税收分配机制,强化农村与欠发达地区税务机关的数字化征管能力,保障目的地征税原则落地落实,进一步发挥数字平台在税收配置中的作用,以信息技术推动产业发展,壮大农村和欠发达地区的税基,促进数字经济税收分配更加公平合理。The digital economy has brought new opportunities and new challenges to the development of agriculture and rural areas.The dislocation distribution of the supply and demand entities of the digital economy across urban and rural areas and across regions has resulted in the imbalance of tax distribution between urban and rural areas and regions.Digital economic transaction activities have a partial substitution effect on traditional economic activities,eroding the original taxation basis of rural and underdeveloped areas,and then generating a siphon effect on taxation,which damages the tax benefits of rural and underdeveloped areas.Currently,the European Union,the United States and other developed countries and regions are exploring ways to adjust the taxation mechanism to promote the coordinated development of the inter-regional digital economy,providing some lessons for China to learn from.In the future,China needs to build a tax system compatible with the digital economy,establish a sound tax distribution mechanism based on the destination principle,strengthen the digital collection and management capabilities of tax authorities in rural and underdeveloped areas,and ensure the implementation of the destination taxation principle,further play the role of digital platforms in tax allocation,use information technology to promote industrial development,expand the tax base in rural and underdeveloped areas,and promote a more fair and reasonable tax distribution in the digital economy.

关 键 词：数字经济 税收分配 农村与欠发达地区 目的地原则 

分 类 号：F812.42[经济管理—财政学] F49