数字金融税收优惠政策博弈分析  

Game Analysis of Preferential Tax Policies for Digital Finance

作　　者：肖帆 向伟[1] XIAO Fan;XIANG Wei(Graduate School of Party School of the Central Committee,Beijing 100091,China)

机构地区：[1]中共中央党校研究生院,北京100091

出　　处：《经济研究导刊》2022年第6期73-77,84,共6页Economic Research Guide

摘　　要：随着数字金融的快速发展,其小额、快捷、便利的特征加速了中小微企业转型升级,也给予偏远贫困地区一定的金融支持,为普惠金融的发展作出巨大贡献。对数字金融行业征税,有可能影响到其正外部性的扩散。从政府与企业的税收优惠政策博弈的角度进行分析,得出政府应采用税收优惠政策的结论。通过无谓损失的计算,若不采用税收优惠政策,将增加1.754DWL_(C)和0.157DWL_(E)的无谓损失,社会福利损失大于一般市场。With the rapid development of digital finance,its small,fast and convenient characteristics accelerate the transformation and upgrading of small and medium-sized enterprises,and also give financial support to remote and poor areas,making great contributions to the development of Inclusive Finance.Taxing the digital finance industry may affect the diffusion of its positive externalities.From the perspective of the game between the government and enterprises,this paper concludes that the government should adopt preferential tax policies.Through the calculation of meaningless loss,if the preferential tax policy is not adopted,the meaningless loss of 1.754 dwlc and 0.157 dwle will be increased,and the loss of social welfare is greater than that of the general market.

关 键 词：数字金融税 博弈 无谓损失 乘数效应 

分 类 号：F812.42[经济管理—财政学]