数字经济与区域间横向税收分配失衡——基于税收与税源背离现象的考察与实证检验  

Digital Economy and Inter-regional Horizontal Tax Distribution Imbalance: Based on the Investigation and Empirical Test of the Divergence Between Tax Revenue and Tax Sources

作　　者：徐绮爽 王宝顺[2] XU Qi-shuang;WANG Bao-shun(International Education College,Henan University,Zhengzhou 450046,China;School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]河南大学国际教育学院,河南郑州450046 [2]中南财经政法大学财政税务学院,湖北武汉430073

出　　处：《现代财经（天津财经大学学报）》2023年第3期82-96,共15页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家社会科学一般项目(22BJY032)。

摘　　要：数字经济在我国经济发展中的作用日趋重要,但其价值归属模糊、跨区域即时交易的特征对我国现行税收分配格局造成不利影响。本文从增值税的角度,利用2007年至2019年省级面板数据考察了数字经济对区域横向税收分配的影响及其作用机制。研究发现,数字经济扩大了增值税的区域间税收差距,采用工具变量检验了内生性问题后,这一结论依然成立。数字经济通过加深地区之间的税收与税源背离,加剧了地区间横向税收分配失衡。进一步研究发现,数字经济核心产业所属的不同要素对区域间横向税收分配失衡的影响也有显著差异,其中虚拟程度越高的要素作用越大。本文为数字经济对我国横向税收分配的影响相关研究提供了实证证据,为数字经济背景下的税制改革提供了依据。Digital economy is playing an increasingly important role in China’s economic development, but its characteristics of ambiguous value attribution and cross regional real-time transactions have a negative impact on current tax distribution pattern. From the perspective of Value-added Tax(VAT), this paper examines the impact of digital economy on regional horizontal tax distribution and its mechanism by using provincial panel data from 2007 to 2019. The research finds that the digital economy has widened the inter-regional tax gap of VAT, and this conclusion is still valid after using instrumental variables to test the endogenous problem. The digital economy has worsened the imbalance of horizontal tax distribution by deepening the divergence between tax revenue and tax sources. Further research shows that different factors of digital economy have significant differences in the impact of tax distribution between regions, among which the factor with the higher virtuality, the greater the impact on the imbalance. This paper provides empirical evidence for the impact of digital economy on horizontal tax distribution, and theoretical supports for tax reform in the context of digital economy.

关 键 词：数字经济 横向税收分配 税收与税源背离 增值税 

分 类 号：H230[语言文字—少数民族语言]