数字经济企业的税收转移机制及测度——基于某搜索引擎企业的案例研究  

Mechanism and Measurement of Tax Exporting Effect for Digital Enterprises:A Case Study Based on a Search Engine Enterprise

作　　者：袁从帅 张少博 杨一帆 YUAN Congshuai;ZHANG Shaobo;YANG Yifan

机构地区：[1]中国财政科学研究院 [2]中银理财有限责任公司 [3]北京工商大学数学与统计学院

出　　处：《税务研究》2022年第10期60-68,共9页

摘　　要：数字经济企业的税收转移问题引发广泛关注,但由于经营业态多样,具体的税收转移问题较为复杂。鉴于在线广告服务为数字经济企业的主要收入来源,本文选取国内代表性数字经济企业M进行案例研究,剖析在线广告服务税收转移机制,采用各省移动互联网用户数量占比代理反映M企业在线广告浏览者的地区分布,测度在线广告服务引发的全国各地区税收转移规模,得出了在线广告服务税收转移的空间特征:数字经济企业的税收转移加大了地区间财力差距,削弱了落后地区的公共服务提供能力。为此,建议将易于转移的税种变为中央税,或构建数字经济企业税收跨地区分配机制。The tax exporting of digital economy has attracted wide attention,but the specific tax exporting problem is more complicated due to the variety of digital business types.Given online advertising service is the main income source of the digital enterprise,this paper selects representative domestic digital enterprise M for a case study.The paper obtains the spatial characteristics and scale of tax exporting for enterprise M’s online advertising service by adopting mobile Internet users to figure out the regional distribution of its advertising viewers.The tax exporting of digital enterprises has increased the revenue gap between regions and weakened the ability of backward regions to provide public services.To this end,the paper proposes to change taxes easily exported into central taxes,or to build a cross-regional distribution mechanism of tax revenue for the digital economy.

关 键 词：数字经济 税收转移 在线广告服务 

分 类 号：F812.42[经济管理—财政学] F49F275