财税与公共管理学院知识库

  数字经济发展迅猛，已成为经济高质量发展的强大助推器。我国历来重视数字经济，把发展数字经济作为重要战略选择，“十四五”规划明确提出要加快数字经济、数字社会和数字政府建设。党的十九大报告指出要建设数字中国、智慧社会；党的二十大报告提出要加快数字中国建设。我国数字经济发展基础优越、前景良好，2022年我国数字经济占GDP的比重已超过40%，并以高于GDP增长的速度飞速增长。数字经济对地区产业结构、消费模式、社会习惯等都产生了广泛影响，随着数字经济进一步纵深发展，其对全社会税收体系也产生了挑战与冲击，数字经济对地区税收收入规模、税收收入结构调整的影响尤其值得关注。

  本文从数字经济影响地区税收收入规模与结构的理论机制出发，测算2011—2020年各省份数字经济综合指数与数字基础设施、产业数字化和数字产业化三个分维度的指数，分析地区间数字经济发展存在的差异。论述数字经济对税收收入规模、税收收入结构的作用机理，实证分析数字经济对税收收入规模、税收收入结构及相关指标的影响效应，进一步从数字经济的三个维度展开，分析不同维度数字经济对税收收入规模及结构的影响，并尝试从水平异质性、区域异质性的视角进行深入分析，为数字经济发展背景下我国税收体系的完善与治理提供事实依据。指数测算结果显示：我国各省份数字经济呈现逐年增长趋势，但地区间差距较大，东部地区明显高于中部、西部地区，西部地区最低。实证研究结果显示：数字经济均能显著提高地区税收收入规模和地区直接税比重，优化地区税收收入结构。具体来看，三个维度的数字经济对税收收入规模与税收收入结构的提升均具有正向效应，其中，数字产业化对税收收入规模的促进作用最显著，数字基础设施对税收收入结构的优化效应最显著。分区域回归结果显示，数字经济对税收收入规模的促进效应主要体现在我国东部、西部地区，对税收收入结构的优化效应则在西部地区更为显著。异质性回归结果显示：数字经济对税收收入规模的促进效果具有正向递增效应，即税收收入规模越高的地区，数字经济对该地区税收收入规模的促进作用就越好；而数字经济对税收收入结构的优化效果则具有正向递减效应，税收收入结构越好的地区，数字经济对该地区税收收入结构的提升效果越小。基于上述分析结果，本文从优化数字经济税收制度、调整数字经济税收分享机制、加大数字经济发展支持力度和完善数字经济配套政策体系等方面提出政策建议。

    The rapid development of digital economy has become a powerful booster for high-quality economic development. China has always attached importance to the digital economy and regarded the development of the digital economy as a crucial strategic choice. The "Fourteenth Five-Year Plan" clearly proposes to accelerate the construction of the digital economy, digital society and digital government. The 19th CPC National Congress pointed out that we should build a digital China and a smart society; The 20th National Congress of the CPC proposed to speed up the construction of digital China. China's digital economy has a sound development foundation and excellent prospects. Relevant research shows that China's digital economy has exceeded 40% of GDP in 2022, and grows faster than GDP growth. The digital economy has a broad impact on the regional industrial structure, consumption patterns, social habits, etc. With the further development of the digital economy, it has also produced challenges and impacts on the entire social tax system. The impact of the digital economy on the regional tax revenue scale and tax revenue structure adjustment is particularly noteworthy.

    Starting from the theoretical mechanism of the impact of digital economy on the scale and structure of regional tax revenue, this paper calculates the comprehensive index of digital economy and the index of digital infrastructure, industrial digitalization and digital industrialization in each province from 2011 to 2020, and analyzes the differences in the development level of digital economy between regions. Then discuss the role mechanism of digital economy on the scale and structure of tax revenue, empirically analyze the impact of digital economy on the scale and structure of tax revenue and its related indicators, and further analyze the impact of different dimensions of digital economy on the scale and structure of tax revenue from the perspective of horizontal heterogeneity and regional heterogeneity, It provides a factual basis for the improvement and governance of China's tax system in the context of the development of digital economy. The index calculation results show that the digital economy of China's provinces shows a trend of growth year by year, but the gap between regions is large. The eastern region is significantly higher than the central and western regions, and the western region is the lowest. The empirical research results show that digital economy can significantly increase the scale of regional tax revenue and the proportion of regional direct tax, and optimize the structure of regional tax revenue. Specifically, the three dimensions of digital economy have a positive effect on the improvement of tax revenue scale and tax revenue structure. Among them, digital industrialization has the most significant effect on the promotion of tax revenue scale, and digital infrastructure has the most significant effect on the optimization of tax revenue structure. The results of regional regression show that the promotion effect of digital economy on the scale of tax revenue is mainly reflected in the eastern and western regions of China, and the optimization effect on the structure of tax revenue is more significant in the western regions. The results of heterogeneity regression show that the promotion effect of digital economy on the scale of tax revenue has a positive increasing effect, that is, the higher the scale of tax revenue in the region, the better the promotion effect of digital economy on the scale of tax revenue in the region; The optimization effect of the digital economy on the tax revenue structure has a positive diminishing effect. The better the tax revenue structure is, the smaller the improvement effect of the digital economy on the tax revenue structure of the region is. Based on the above analysis results, this paper puts forward policy recommendations from the aspects of optimizing the tax system of the digital economy, adjusting the tax sharing mechanism of the digital economy, increasing the support for the development of the digital economy, and improving the corresponding policy system of the digital economy.