摘要
数字经济蓬勃发展给区域税收增长带来机遇的同时也对税收体制变革带来挑战,随着数字经济注意力提高和产业结构调整,区域资源禀赋的差异影响了我国税收收入格局。笔者基于我国2008—2021年289个地级市数据分析数字经济发展对所得税、增值税税收鸿沟的影响机制和效应。研究发现:数字经济的发展拉大区域间税收鸿沟,对增值税作用尤其明显;在数字经济注意力的调节作用下区域税收鸿沟逐渐缩小,产业结构调整在其中具有中介效应;同时数字经济发展对加大个人所得税和总税收鸿沟作用的边际效应递减,对加大增值税税收鸿沟作用的边际效应递增;数字经济发展对区域税收鸿沟影响呈现非均匀分布。为实现数字经济高质量发展,并提升税收制度与数字经济发展的契合度,需要从多个维度对现行税收体系进行深化改革,并不断完善税收收入分享体制。特别是,考虑以平台企业税收收入分享为突破口,由中央按统一规则对平台企业缴纳的增值税、企业所得税、个人所得税进行省际分配。
The vigorous development of digital economy brings opportunities to the growth of regional tax revenue,but also challenges to the reform of tax system.With the increasing attention of digital economy and the adjustment of industrial structure,the difference of regional resource endowment affects the pattern of tax revenue in China.Based on the data of 289 prefecture-level cities in China from 2008 to 2021,the impact mechanism and effect of the development of digital economy on the income tax and value-added tax gap are analyzed.The results show that the development of digital economy widens the inter-regional tax gap,especially the effect on value-added tax;Under the adjustment of the attention of digital economy,the regional tax gap is gradually narrowed,and the adjustment of industrial structure has an intermediary effect.At the same time,the marginal effect of the development of digital economy on enlarging the gap between personal income tax and the overall tax is decreasing,and the marginal effect on enlarging the gap between value-added tax is increasing.The impact of the development of digital economy on the regional tax gap presents a non-uniform distribution.In order to achieve high-quality development of the digital economy and enhance the fit between the tax system and the development of the digital economy,it is necessary to carry out in-depth reforms of the current tax system from multiple dimensions and continuously improve the tax revenue sharing system.In particular,considering the tax revenue sharing of platform enterprises as a breakthrough,the central government should allocate the value-added tax,corporate income tax,and personal income tax paid by platform enterprises among provinces according to unified rules.
作者
樊轶侠
段可仪
FAN Yi-xia;DUAN Ke-yi
出处
《中央财经大学学报》
CSSCI
北大核心
2024年第6期25-38,共14页
Journal of Central University of Finance & Economics
关键词
数字经济
税收鸿沟
产业结构
Digital economy
Tax gap
Industrial structure
