税制结构优化与数字经济发展——基于中国地级市数据的经验证据  

Tax Structure Optimization and Digital Economy Development:Empirical Evidence Based on Prefecture-Level City Data in China

作　　者：葛立宇 彭浩华 黄艳琴 GE Liyu;PENG Haohua;HUANG Yanqin

机构地区：[1]广东财经大学财政税务学院 [2]广东地方公共财政研究中心

出　　处：《新经济》2025年第4期54-80,共27页New Economy

基　　金：国家社会科学基金一般项目“数字基础设施驱动我国制造业智能化发展的机制、路径和政策研究”(23BJY126)。

摘　　要：逐步提高直接税比重是政府调节宏观经济的重要部署,对推动数字经济发展具有深远影响。本文基于2011—2021年我国地级市面板数据,运用固定效应模型、工具变量法实证检验税制结构优化对数字经济发展的影响及其内在机理。研究发现,提高直接税比重的税制结构优化能够有效推动数字经济发展;其作用机制在于,税制结构优化显著促进数字技术创新、提升数字创业水平、吸引金融资本投资,进而推动数字经济发展。异质性检验表明,税制结构优化对我国东、中部地区数字经济发展具有显著推动作用,对西部地区数字经济发展则不存在显著影响。本文的研究为进一步优化税制结构、推动数字经济发展提供理论与实践参考。Increasing the proportion of direct taxes is a critical macroeconomic policy initiative by the government,exerting profound impacts on advancing the digital economy.This study employs panel data from prefecture-level cities in China from 2011 to 2021,utilizing fixed effects models and instrumental variable approaches to empirically examine the influence of tax structure optimization on digital economy development and its underlying mechanisms.The findings reveal that optimizing the tax structure by raising the share of direct taxes significantly promotes digital economy growth,its mechanisms include driving digital technological innovation,enhancing digital entrepreneurship,and attracting financial capital investment.Heterogeneity analysis indicates that tax structure optimization has a pronounced positive effect on digital economy development in eastern and central regions of China,while its impact is insignificant in the western region.This research findings provide theoretical and practical insights for further optimizing tax structures and fostering digital economy development.

关 键 词：税制结构 数字经济 直接税 间接税 减税降费 

分 类 号：F812.42[经济管理—财政学]