数据要素参与居民收入分配的机理、路径与效应研究  

Research on the Mechanism,Path,and Effect of Data Elements in Resident Income Distribution

作　　者：李冀恺 尹玉婷 LI Jikai;YIN Yuting(School of Economics,Jiangxi University of Finance and Economics,Nanchang Jiangxi 330013,China)

机构地区：[1]江西财经大学经济学院,江西南昌330013

出　　处：《金融理论与教学》2024年第6期70-76,100,共8页Financial Theory and Teaching

基　　金：江西省社会科学“十四五”(2022年)基金项目“人才政策驱动企业创新的异质性表现、机制与路径研究”(22JL12);江西省高校人文社会科学研究2022年度项目“营商环境水平对中小企业‘专精特新’政策实施效果的影响及优化机制研究”(JJ22225);2023年江西省高等学校教学改革研究项目“‘双融双育’背景下思政元素融入课程教学研究——以《宏观经济学》混合式教学改革为例”(JXJG-23-4-12)。

摘　　要：党的十九届四中全会提出将数据作为生产要素参与分配,这是党中央对现有社会分配矛盾的回应,也是迈向共同富裕的应有之义。研究发现数据要素参与居民收入分配的路径可分为收入效应和分配效应。在收入效应上,个人既可通过拥有数据资产及参与数据要素处理获得报酬,又能因数据要素与资本、劳动等传统要素的相结合,而改变要素报酬分配份额。在分配效应上,数据要素通过参与政府税收和转移支付影响二次分配。进一步通过构建多部门生产模型发现,数据要素的收入效应与资本、劳动要素相对供给情况及二者相关性有关。基于这些结论,提出搭建数字税务、明确数据要素权属、完善数据要素定价机制以及探索数字税完善收入再分配等是激发要素活力,缩小收入差距的有效手段。The Fourth Plenary Session of the 19th Central Committee of the CPC proposed for the first time to take data as a production factor to participate in distribution,which is the response of the CPC Central Committee to the existing social distribution contradictions,and it is also a necessary step towards common prosperity.This paper finds that the paths of data elements participating in resident income distribution can be divided into income effect and distribution effect.In terms of income effect,individuals can obtain rewards by owning data assets and participating in data elements processing,and can also change the distribution of element rewards by combining data elements with traditional elements such as capital and labor.As for distribution effect,data elements influence secondary distribution through participating in government taxation and transferring payments.By constructing a multi-sector production model,this paper further finds that the income effect of data elements is related to the relative supply of capital and labor,as well as their correlation.Based on these conclusions,this article proposes that building digital taxation,clarifying the ownership of data elements,improving the pricing mechanism of data elements,and exploring the improvement of income redistribution through digital taxation are effective means to stimulate the vitality of elements and narrow income gaps.

关 键 词：数据要素 直接收入效应 间接收入效应 分配效应 

分 类 号：F810.2[经济管理—财政学]