数字经济发展对我国税收贡献度的实证研究——基于数字产业化和产业数字化视角

An Empirical Study on the Contribution of Digital Economy to China’s Tax Revenue

数字经济已经成为我国经济发展的新引擎,在由数字大国向数字强国迈进的过程中,由数字经济发展带来的税收挑战日益凸显。与数字经济迅猛发展相悖,数字经济对我国税收的贡献度不足。我国应从三个方面着力提升税收贡献度:一是在加快数字服务税的设计等方面逐步健全数字经济相关税收制度;二是将大数据、区块链等新一代信息技术应用于税收分析、发票管理、税源管理、税务稽查等方面来提高征收效率;三是通过修订联结度及利润分配规则等加强数字服务方面的国际税收合作与协调,降低税收流失率。

Digital economy has become a new engine of China’s economic development. In the process of moving to a digital power,the tax challenge brought by the development of digital economy has become increasingly prominent. The empirical study of tax contribution of digital economy show that: with the rapid development of digital economy,the tax contribution of digital economy is insufficient. The digital economy related industries enjoy preferential tax policies is part of the reason,but the construction of tax system of China fall behind the digital economy is the essential reason. We should improve the tax system related to the digital economy,apply the new generation of information technology to improve the efficiency of collection,and strengthen international tax cooperation and coordination.