数字经济、税收征管与劳动报酬份额  

Digital Economy,Tax Administration and Share of Labor Compensation

作　　者：马海涛[1] 程莎莎 王斐然 MA Hai-tao;CHENG Sha-sha;WANG Fei-ran(Central University of Finance and Economics,Beijing 100081,China;School of Public Finance and Taxation Central University of Finance and Economics,Beijing 102206,China;Center for China Fiscal Development,Central University of Finance and Economics,Beijing 102206,China)

机构地区：[1]中央财经大学,北京100081 [2]中央财经大学财政税务学院,北京102206 [3]中央财经大学中国财政发展协同创新中心,北京102206

出　　处：《东北财经大学学报》2023年第4期3-18,共16页Journal of Dongbei University of Finance and Economics

基　　金：北京市习近平新时代中国特色社会主义思想研究中心项目“构建初次分配、再分配、第三次分配协调配套的制度体系研究”(23LLYJB014)。

摘　　要：数字经济与共同富裕是新时代经济社会发展的重要议题,劳动报酬份额是在初次分配环节中连接数字经济与共同富裕的纽带。本文基于2004—2017年省级面板数据考察了数字经济对劳动报酬份额的作用途径及税收征管对其发挥的调节作用。研究发现,数字经济对劳动报酬份额具有显著的负向影响,其中主要包含数字经济技术创新效应、数字经济规模集聚效应与数字经济群众普及效应三个作用途径。税收征管对数字经济与劳动报酬份额间的关系具有正向调节效应,税收征管通过实现更公平的要素价格与更完善的市场监管体系来改善劳动者在初次分配环节中的处境。此外,数字经济对劳动报酬份额的影响路径与税收征管的调节作用还会因产业性质与区域特征而异。本文的研究发现为提高劳动报酬在初次分配中的比重提供了新的理论依据与改进方向。The digital economy and common prosperity are crucial issues in social development in the new era.It is a practical problem that needs to be addressed on how to achieve equitable distribution of benefits from digital economic development and promote common prosperity steadily.While the digital economy market offers workers more employment opportunities and higher salaries,it does not alter the weak position of labor factors in income distribution.Based on provincial panel data from 2004 to 2017,this paper employs the entropy method to compute the digital economic development index and investigates the impact mechanism of the digital economy on the share of labor compensation,as well as the moderating effect of tax collection and management.The study reveals that the digital economy exerts a significant adverse impact on the share of labor compensation,which is mediated by three transmission mechanisms:the effect of digital technology innovation,the scale agglomeration effect of the digital economy,and the popularization effect of the digital economy.Tax collection and management has a positive moderating impact on the relationship between the digital economy and the share of labor compensation.By achieving fairer factor prices and a more perfect market supervision system,tax collection and management can improve workers′ situation in the primary distribution.In addition,the impact mechanism of the digital economy on the share of labor compensation and the moderating effect of tax collection and management have both industrial heterogeneity and regional heterogeneity.The digital economy has a positive and negative impact on the share of labor compensation of the secondary and tertiary industries,respectively,and the positive regulating effect of tax collection and management is mainly reflected in the share of labor compensation of the tertiary industry.The digital economy exerts a significantly negative impact on the share of labor compensation in China′s eastern and central regions,while tax collection and m

关 键 词：数字经济 税收征管 劳动报酬份额 收入分配 

分 类 号：F062.5[经济管理—政治经济学] F244