数字经济对地区间企业所得税分配格局的影响——基于制造业不同分配方案的比较  

The Impact of Digital Economy on Interregional Enterprise Income Tax Distribution Pattern:A Comparison of Different Distribution Schemes Based on the Manufacturing Industry

作　　者：陈鑫[1] 刘生旺[1] Chen Xin;Liu Shengwang

机构地区：[1]山西财经大学财政与公共经济学院,山西太原030006

出　　处：《复印报刊资料（财政与税务）》2023年第5期54-67,共14页

基　　金：国家社会科学基金项目“数字经济下税收治理效能的评估与提升研究”(21CJY010)。

摘　　要：数字经济有效地推动了我国经济发展,但数字经济在地区间的发展并不均衡,对地区间企业所得税分配格局造成了冲击。基于2008-2019年我国省级制造业企业所得税面板数据,考察数字经济对地区间企业所得税分配格局的影响。实证研究表明,现行地区间企业所得税分配规则下,数字经济发展使得少数地区企业所得税分配受益,而多数地区受损。异质性分析表明,现行分配规则不利于中、高财政压力地区的企业所得税收入形成,增加了这些地区企业所得税转出的可能性,加深了这些地区企业所得税转出的程度。因此,为更好地应对数字经济对地区间企业所得税分配的冲击,以实现地区间企业所得税分配与数字经济发展的良性循环,在未来的地区间企业所得税地方分享部分,应采用消费地原则三因素法进行分配,或者采用生产地原则三因素法辅之以基于各地消费贡献的财政分配方式。Digital economy has effectively promoted the development of China's economy,but the development of digital economy is uneven among the regions,which has an impact on the distribution pattern of enterprise income tax among the regions.Based on the panel data of enterprise income tax of China's provincial manufacturing from 2008 to 2019,this paper examines the impact of digital economy on interregional enterprise income tax revenue.The findings of the empirical study show that under the current interregional enterprise income tax distribution rule,the development of digital economy benefits the enterprise income tax only in a few regions but damages that in most regions.The result of the heterogeneity analysis shows that the current distribution rule is not conducive to the formation of enterprise income tax revenue in the regions with medium and high level fiscal pressure,which increases the possibility of enterprise income tax transfer-out from these regions,and deepens the degree of enterprise income tax transfer-out in these regions.Therefore,in order to better deal with the impact of digital economy on the distribution of interregional enterprise income tax and realize the virtuous cycle of interregional enterprise income tax distribution and the digital economy development,the local sharing part of interregional enterprise income tax in the future should adopt the three-factor distribution method based on the principle of the place of consumption or the three-factor distribution method based on the principle of the place of consumption supplemented with the fiscal distribution method based on the consumption contribution of various regions.

关 键 词：数字经济 企业所得税 所得税分配 消费地原则 税收转出 

分 类 号：F812.42[经济管理—财政学] F49F425