数字经济是否会带来税收鸿沟?——基于省级面板数据的实证研究

Does the Digital Economy Create a Tax Gap--An Empirical Study Based on Provincial Panel Data

数字经济的发展有助于地方税收增长,但也影响地区间税收分配格局,产生税收鸿沟。基于2011~2020年中国30个省份的面板数据,根据国家统计局公布的数字经济及核心产业统计标准构建数字经济指数,考察数字经济对地方税收及其分配格局的影响与机制。研究发现:数字经济显著提高了地方总税收与企业所得税,但对税收的增进作用存在区域异质性。东部、中部地区和税收流入地的税收提升更高,原因是数字企业在区域间分布不均,数字企业发展更好的地区企业所得税增长更快,进而带来地区间税收鸿沟。为实现共同富裕目标,应加快做好适应数字经济的税收征管制度安排,缓解数字经济发展带来的税收鸿沟,促进区域协调发展。

The development of the digital economy generally drives the growth of local tax revenue,but it also brings a tax gap.Based on the panel data of 30 provinces in China from 2011 to 2020,this paper constructs digital economy index according to standards published by the National Bureau of Statistics and examines the impact and mechanism of digital economy on local tax revenue and its distribution.It is found that digital economy raises total local tax revenue and corporate income tax,but there is regional heterogeneity in this effect,with more tax revenue enhancement effects in the eastern and central regions and tax inflow areas.The main mechanism is the uneven distribution of digital enterprises among regions,which affects corporate income tax and brings a tax gap.To achieve the goal of common prosperity,the institutional arrangement of tax collection adapted to digital economy should be accelerated to alleviate the tax gap and promote coordinated regional development.