数字经济与横向税收分配:商品价值增值效应和去分支化效应  

Digital Economy and Horizontal Tax Distribution:Value-Added Effect and De-Branching Effect

作　　者：李建军 赵晓彧 李鑫 Li Jianjun;Zhao Xiaoyu;Li Xin

机构地区：[1]西南财经大学财政税务学院 [2]上海财经大学公共经济与管理学院

出　　处：《财政研究》2023年第8期101-113,共13页Public Finance Research

基　　金：国家社会科学基金重点项目“政府间横向税收分配的内在逻辑、激励效应与机制优化研究”(20AJY019)。

摘　　要：数字经济时代对适应于工业经济时代以生产地和机构所在地为中心的地区间税收管辖权产生严重冲击,深刻影响着地区间横向税收分配。本文实证考察了数字经济发展对我国横向税收分配的影响以及机理。研究发现:数字经济发展增加了地区增值税和企业所得税流入,该结论在经过一系列稳健性检验后仍然成立。商品价值增值效应和去分支化效应是数字经济发展影响横向税收分配的重要机制。上述影响在规模较大的城市中更为明显。本文研究为在大力发展数字经济的同时深入推进地区间横向税收分配关系改革提供了实证依据。The digital economy era has had a serious impact on the inter-regional tax jurisdiction centered around production and institutional locations,which is suitable for the industrial economy era,and has a profound impact on the horizontal tax distribution between regions.This article empirically examines the impact and mechanism of the development of the digital economy on China's horizontal tax distribution.Research has found that the development of the digital economy has increased the inflow of regional value-added tax and corporate income tax,which poses a challenge to China's horizontal tax distribution pattern.This conclusion still holds after a series of robustness tests;The value-added effect of commodity value and the"de branching"effect are important mechanisms;The above impact is more pronounced in areas with larger urban scales.This study provides empirical evidence for promoting the reform of horizontal tax distribution relationship between regions while vigorouslydeveloping the digital economy.

关 键 词：数字经济 税收分配 价值增值 去分支化 

分 类 号：F812.7[经济管理—财政学]