财税与公共管理学院知识库

数字经济为我国经济带来巨大发展机遇的同时也带来了诸多挑战。数字经济背景下，我国增值税税收转移与背离问题愈加显著，由此加大地区间税收竞争，引发区域发展不均衡程度的不断加深。因此，在我国全面迈入数字经济快速发展的新时期，解决增值税地区间横向分配存在的问题是未来税制改革的重要课题。

本文在明确相关定义、梳理相关理论和借鉴现有文献的基础上，首先，阐述了数字经济对我国增值税地区间横向分配的影响机制，即数字经济可以促进产品增值，提高供需匹配度，进而影响增值税地区间分配格局；同时，增值税征收和分配的生产地原则本身导致的税收归属地和税负归宿地不一致是引起增值税税收与税源背离的内在机制，而数字交易平台打破时间和空间限制、减少交易中间环节、降低跨地区交易成本等因素导致数字经济时代跨地区交易规模扩大，加剧了增值税税收与税源背离。

 其次，对我国数字经济发展现状和增值税收入分配现状进行总结分析后发现：近年来数字经济在我国国民经济中的占比逐年提升，但其地区发展不平衡问题较为明显；增值税在地区间的横向分配格局基本趋于稳定，但绝大部分省份都存在比较严重的税收与税源背离的情况，东部地区是增值税净流入区域，中部和西部地区是增值税净流出区域。

   再次，在前文基础上，本文提出研究假设、构建回归模型，选取我国30个省市2011-2021年的面板数据，实证分析了数字经济对增值税地区分配份额的影响以及数字经济对增值税税收与税源背离度的影响。实证结果表明：一个地区数字经济发展水平的提高会使得该地区增值税分配的份额提高；分东、中、西部三大区域来看，数字经济发展水平的提高仍然会显著提升本区域内各省份增值税分配的份额；数字经济下增值税税收与税源的背离会显著影响增值税横向分配。该结论与本文理论分析相符合，表明当前我国数字经济发展会对增值税地区间的横向分配产生的影响。

最后，对前文的研究结论进行总结梳理，同时提出政策建议：逐步推行增值税分配消费地原则，提升数字经济规范化管理、设计科学合理的转移支付制度的政策建议。

The digital economy has brought tremendous development opportunities to China's economy, but it has also brought many challenges. In the context of the digital economy, the problem of value-added tax transfer and deviation in China has become increasingly prominent, which has increased regional tax competition and led to a continuous deepening of regional development imbalance. Therefore, as China enters a new era of rapid development in the digital economy, solving the problem of horizontal distribution of value-added tax among regions is an important issue for future tax system reform.

On the basis of clarifying relevant definitions, sorting out relevant theories, and drawing on existing literature, this article first elaborates on the impact mechanism of the digital economy on the horizontal distribution of value-added tax among regions in China. That is, the digital economy can promote product value-added, improve supply and demand matching, and thus affect the distribution pattern of value-added tax among regions; At the same time, the inconsistency between the tax attribution and tax burden attribution caused by the principle of production location in the collection and distribution of value-added tax itself is the inherent mechanism that causes the deviation between value-added tax revenue and tax sources. However, factors such as digital trading platforms breaking time and space limitations, reducing transaction intermediaries, and reducing cross regional transaction costs have led to the expansion of cross regional transaction scale in the digital economy era, exacerbating the deviation between value-added tax revenue and tax sources.

Secondly, after summarizing and analyzing the current development status of China's digital economy and the distribution of value-added tax income, it was found that in recent years, the proportion of the digital economy in China's national economy has been increasing year by year, but the problem of regional development imbalance is more obvious; The horizontal distribution pattern of value-added tax among regions has basically stabilized, but the vast majority of provinces have serious tax revenue and tax source deviations. The eastern region is the net inflow area of value-added tax, while the central and western regions are the net outflow areas of value-added tax.

Thirdly, on the basis of the above, this paper puts forward research assumptions, builds a regression model, selects panel data of 30 provinces and cities in China from 2011-2021, and empirically analyzes the impact of digital economy on the regional distribution share of value-added tax and the impact of digital economy on the deviation between value-added tax revenue and tax sources. The empirical results indicate that the improvement of the development level of digital economy in a region will lead to an increase in the share of value-added tax distribution in that region; Looking at the three major regions of the East, Central, and West, the improvement of the development level of the digital economy will still significantly increase the share of value-added tax distribution among provinces in this region; The deviation between value-added tax revenue and tax sources in the digital economy will significantly affect the horizontal distribution of value-added tax. This conclusion is consistent with the theoretical analysis in this article, indicating that the current development of China's digital economy will have an impact on the horizontal distribution of value-added tax among regions.

Finally, a summary and summary of the previous research findings are presented, along with policy recommendations to gradually implement the principle of distributing value-added tax to consumption areas, enhance the standardized management of the digital economy, and design a scientifically reasonable transfer payment system.