数字经济发展对我国税收收入的影响机制研究

Research on the Influence Mechanism of Digital Economy Development on China’s Tax Revenue

数字经济的深入应用和不断发展,能够促进经济总量增加,进而为税收收入增长带来较大的空间。为此,在阐释数字经济发展对税收收入的影响及其影响机制的基础上,利用2011—2019年我国省际面板数据,实证分析数字经济发展对税收收入的影响机制,研究发现:数字经济发展能够显著促进税收收入增长,且数字经济发展在不同产业税收收入、不同税种和不同分位点之间呈现出异质性特征。机制分析结果表明:工业化程度的提高强化了数字经济发展对税收收入的促进作用;此外,数字经济发展提高税收收入,是通过促进产业结构高级化实现的。进一步分析结果表明:数字经济发展对税收收入的影响存在显著的空间正相关性,数字经济发展不仅能够显著促进省份内部税收收入增长,还对其他省份税收收入增长起到显著的正向溢出效应。因此,应深入推进新型工业化建设,推动数字经济和传统经济深度融合,加速产业结构高级化演变,同时加强数字经济发展的区域协作机制,缩小地区间“数字鸿沟”。

The in-depth application and continuous development of the digital economy can promote the increase of total economic volume,which in turn brings a larger space for the growth of tax revenue.To this end,based on the interpretation of the impact of digital economy development on tax revenue and its impact mechanism,this paper employs the inter-provincial panel data of China from 2011-2019 to empirically analyze such impact mechanism.It is found that:digital economic development can significantly promote the growth of tax revenue,and it presents heterogeneous characteristics among different industrial tax revenues,different tax types,and different sub-points.The results of mechanism analysis show that:the increase in industrialization strengthens the promotion effect of digital economic development on tax revenue;moreover,digital economic development raises tax revenue by promoting the advanced industrial structure.Further analysis results show that:there is a significant positive spatial correlation between the impact of digital economy development on tax revenue:digital economy development can not only significantly promote the growth of tax revenue within provinces,but also play a significant positive spillover effect on the growth of tax revenue in other provinces.Therefore,we should promote the construction of new industrialization,enhance the deep integration of digital economy and traditional economy,accelerate the evolution of advanced industrial structure,and strengthen the regional collaboration mechanism of digital economy development to narrow the“digital divide”between regions.