数字经济发展、税收征纳与个人所得税税收贡献  

Development of Digital Economy,Tax Collection,and Contribution of Personal Income Tax

作　　者：杨昭 Yang Zhao

机构地区：[1]贵州财经大学应用经济学院

出　　处：《财政科学》2025年第1期111-128,共18页Fiscal Science

基　　金：贵州省2023年度哲学社会科学规划青年课题“共同富裕目标下我国个人所得税政策效应及优化路径研究”(项目编号:23GZQN20)。

摘　　要：基于对数字经济影响个人所得税收入筹集功能的理论机理分析,本文运用2009—2022年的省级面板数据,测算了我国省域数字经济发展水平,实证检验数字经济对个人所得税税收贡献的影响。研究发现:数字经济发展水平越高,个人所得税占税收收入的比重越高;这一结果在使用工具变量回归以及一系列检验后仍然成立。异质性分析结果表明,数字经济对个人所得税税收贡献的提升效应在中东部地区以及财政自给率高的地区更为显著。基于税收征纳的机制分析表明,数字经济发展通过提高自然人纳税人比重、提高劳动参与、提高税收努力三种机制作用于个人所得税的税收贡献。进一步分析表明,数字经济对个人所得税的再分配功能有正向调节作用;数字经济发展水平越高,个人所得税越能缩小城镇就业者的工资差距。研究证实,在数字经济时代,提高我国个人所得税的税收贡献已初步具备现实可行性。Based on the theoretical mechanism of the impact of the digital economy on the financing function of personal income tax,this article uses provincial panel data from 2009 to 2022 to measure the level of digital economic development in China's provinces and empirically test the impact of the digital economy on the contribution of personal income tax revenue.Research has found that the higher the level of development of the digital economy,the higher the proportion of personal income tax to total tax revenue.This result still holds true after using instrumental variable regression and a series of tests.The results of heterogeneity analysis indicate that the effect of the digital economy on the contribution of personal income tax revenue is more significant in the central and eastern region and regions with high fiscal self-sufficiency rates.Based on the analysis of tax collection mechanisms,it is shown that the development of the digital economy affects individual income tax contributions through three mechanisms:increasing the proportion of natural person taxpayers,increasing labor participation,and enhancing tax efforts.Further analysis shows that the digital economy has a positive regulatory effect on the redistribution function of personal income tax.The higher the level of development of the digital economy,the more the personal income tax can narrow the wage gap among urban employees.Research has confirmed that in the digital economy era,increasing the tax contribution of personal income tax has preliminary practical feasibility in China.

关 键 词：数字经济 个人所得税 税收征纳 

分 类 号：F812.42[经济管理—财政学]