增值税横向配置对企业数字化转型的影响研究——基于税收与税源背离视角  

Study on the Impact of Horizontal Allocation of Value Added Tax on Digital Transformation of Enterprises——Based on the Perspective of Tax and Tax Source Deviation

作　　者：陈旭东 沈利芸 秦文晋 CHEN Xu-dong;SHEN Li-yun;QIN Wen-jin(Tianjin University of Finance and Economics,Tianjin 300221,China)

机构地区：[1]天津财经大学财税与公共管理学院,天津300221

出　　处：《经济体制改革》2025年第1期100-109,共10页Reform of Economic System

基　　金：国家社会科学基金后期资助项目“数字经济背景下的财政治理与税收分配研究”(23FJYB007);天津市研究生科研创新项目“数字经济背景下税收横向分配对企业数字化转型的影响研究”(2022BKY222)。

摘　　要：基于2012~2020年中国285个地级市的宏观数据及创业板企业微观数据,实证分析增值税横向配置对不同地区企业数字化转型的影响效应。研究表明:我国现行增值税区域配置格局在促进税收流入地企业数字化转型的同时,也抑制了税收流出地企业数字化转型,加剧了区域间数字经济的失衡,这一结论在稳健性检验后依然成立。进一步研究发现,增值税横向配置效应能够从财政压力、数字公共产品供给和市场一体化三条路径影响企业数字化转型。鉴于此,应进一步完善增值税横向分配机制,在精准把握不同辖区企业数字化转型异质性特征的基础上,充分发挥数字经济的技术溢出与产业带动效应,全面促进企业数字化转型。Based on macro data of 285 prefecture-level cities and micro data of GEM enterprises in China from 2012 to 2020,this paper empirically explores the effect of horizontal VAT allocation on digital transformation of enterprises in different regions.The study shows that the current regional allocation pattern of VAT in China promotes the digital transformation of enterprises in tax-input regions while inhibiting the digital transformation of enterprises in taxoutput regions and exacerbates the imbalance of the digital economy between regions,the finding still holds after robustness testing.Further study finds that the horizontal allocation effect of VAT can affect the digital transformation of enterprises through three paths:fiscal pressure,digital public goods supply and market integration.In view of this,it is necessary to further improve the horizontal VAT distribution mechanism,and on the basis of accurately grasping the heterogeneity of the digital transformation of enterprises in different jurisdictions,give full play to the technology spillover and industry driving effect of the digital economy,and comprehensively promote the digital transformation of enterprises.

关 键 词：增值税横向配置 数字经济 数字化转型 财税体制改革 

分 类 号：F812.7[经济管理—财政学]