税收征管数字化、隐性经济与共同富裕——基于“金税三期”的经验证据  

Digitalization of Tax Collection and Management,Hidden Economy and Common Prosperity——Based on the Empirical Evidence of The“Golden TaxⅢ”

作　　者：潘海岚[1] 闫伟男 范建伟[1] Pan Hailan;Yan Weinan;Fan Jianwei

机构地区：[1]云南民族大学经济学院,昆明650500

出　　处：《公共财政研究》2024年第3期68-85,共18页Public Finance Research Journal

基　　金：国家社会科学基金西部项目“乡村振兴背景下云南省深度贫困地区边缘农户返贫阻断机制研究”(20XMZ088);云南省哲学社会科学创新团队项目“云南口岸建设发展研究”(2023CX05);云南省教育厅科学研究基金资助项目“‘一带一路’倡议对云南产业升级的作用机制与影响效应研究”(2024Y446)阶段性研究成果。

摘　　要：以税收现代化服务中国式现代化,关键在于加快推动税收的数字化智能化转型升级。文章用“金税三期”工程刻画税收征管数字化水平,并将“金税三期”工程作为一项准自然实验,基于2010—2021年全国省级面板数据,构建双重差分模型,实证检验了税收征管数字化对共同富裕的作用效果。研究发现:税收征管数字化可以显著推动地区共同富裕程度,税收征管数字化的共同富裕政策效果存在地理区位、隐性经济规模以及数字化发展程度层面的异质性。基于研究结论,提出重视税收征管和地区隐性经济的影响、全面推进征收征管的数字化升级和智能化改造、深入推进大数据共享应用和建设综合数据共享机制的政策建议。The key to serving Chinese modernization with tax modernization is to accelerate the digital and intelligent transformation and upgrading of taxation.Based on the national provincial panel data from 2010 to 2021,this paper uses the“Golden Tax Ⅲ”project to describe the digital level of tax collection and management,and takes the“Golden Tax Ⅲ”project as a quasi-natural experiment,constructs a differencein-difference model,and empirically tests the effect of the digitalization of tax collection and management on common prosperity.The results show that the digitalization of tax collection and administration can significantly promote regional common prosperity.The common prosperity effect of tax collection and administration digitalization has heterogeneity in terms of geographical location,implicit economic scale and digital development degree.Based on research findings,it is suggested to pay attention to the impact of tax collection and management and the implicit economy in regions,fully promote the digital upgrade and intelligent transformation of tax collection and management,and deeply advance the sharing of big data applications and the construction of a comprehensive data sharing mechanism.

关 键 词：金税三期 税收征管数字化 共同富裕 隐性经济 

分 类 号：F812[经济管理—财政学]