数字经济背景下省际增值税税收与税源背离研究  

Research on inter-provincial VAT revenue and tax source divergence under the background of digital economy

作　　者：杨怡辰 Yang Yichen(Schools of Economics,Anhui University,Hefei,Anhui,230601)

机构地区：[1]安徽大学经济学院,安徽合肥230601

出　　处：《市场周刊》2025年第7期117-121,共5页Market Weekly

摘　　要：基于2011—2021年的省级面板数据,运用双向固定模型实证检验了数字经济发展对省际增值税税收与税源背离的影响。结果表明,数字经济为我国以生产地为原则的增值税税收分配机制带来了冲击,加剧了增值税税收与税源的背离程度,且在全国范围内呈现区域差异。因此,要优化转移支付制度,构建生产地与消费地原则结合的横向税收分配机制。此外,还应严控税收优惠,确保税源的征收,推动区域间经济协调发展。Based on the provincial panel data from 2011-2021,this paper empirically examines the impact of digital economy development on the divergence between inter-provincial VAT revenue and tax sources by using a bi-directional fixed model.The results show that the digital economy has an impact on China's VAT distribution mechanism based on the principle of production,intensifies the degree of deviation between VAT revenue and tax sources,and presents regional differences across the country.Therefore,it is necessary to optimize the transfer payment system and build a horizontal tax distribution mechanism combining the principle of production and consumption.In addition,tax incentives should be strictly controlled to ensure the collection of tax sources and promote the coordinated development of inter-regional economy.

关 键 词：数字经济 税收与税源背离 横向税收分配 区域协调发展 

分 类 号：F812.42[经济管理—财政学]