数字经济发展对地区税收分配的影响研究——基于增值税的实证分析  

Research on the Influence of Digital Economy Development on Regional Tax Distribution——Empirical Analysis Based on Value Added Tax

作　　者：高小萍 郭晓辉 GAO Xiao-ping;GUO Xiao-hui(Chinese Academy of Fiscal Sciences,Beijing 100142,China)

机构地区：[1]中国财政科学研究院,北京100142

出　　处：《经济体制改革》2023年第2期167-174,共8页Reform of Economic System

基　　金：中国财政科学研究院2022年理论研究类招标课题“财政研究中的指标度量问题探讨”。

摘　　要：数字经济发展是影响地区税收收入的重要因素。基于2011~2019年面板数据,实证检验数字经济发展对地区增值税收入及税收与税源背离的影响,结果表明:数字经济发展与增值税税收收入显著正相关,即数字经济发展有增税效应;对于税收流入地而言,数字经济发展将加剧税收与税源背离,而对于税收流出地而言,数字经济发展有利于降低税收与税源背离程度;将数字经济发展与产业升级相融合是税收流出地提高数字经济发展增税效应的有效措施。因此,应大力促进数字经济发展,充分释放增税红利。同时,以调整和完善税收制度的方式缓和数字经济发展引起的地区间税收收益分配不平衡问题。从长远看,应推进税制改革,构建适应数字经济时代的税收制度。The development of digital economy is an important factor affecting regional tax revenue.Based on the panel data from 2011 to 2019,the empirical test shows that the development of digital economy has an impact on the regional VAT revenue and the deviation between tax revenue and tax sources.The results show that:First,the development of digital economy is significantly positively related to the VAT revenue,that is,the development of digital economy has the effect of tax increase.Second,for the tax inflow place,the development of digital economy will aggravate the deviation between tax revenue and tax sources;For the tax outflows,the development of digital economy is conducive to reducing the deviation between tax revenue and tax sources.Third,the integration of digital economy development and industrial upgrading is an effective measure for tax outflow regions to improve the tax effect of digital economy development.Therefore,we should continue to vigorously develop the digital economy and fully release the dividend of tax increase,and at the same time,balance the distribution of tax revenue among regions caused by the development of digital economy by adjusting and improving the tax system.In the long run,the reform of the tax system is a permanent solution to the adjustment brought about by the development of the digital economy.

关 键 词：数字经济发展 增值税税收收入 税收与税源背离 地区差距 

分 类 号：F810.42[经济管理—财政学]