数字经济与区域间增值税分配横向失衡——基于消费地原则的实证分析

DIGITAL ECONOMY AND HORIZONTAL IMBALANCE OF VALUE ADDED TAX DISTRIBUTION IN REGIONS:EMPIRICAL ANALYSIS BASED ON THE PRINCIPLE OF CONSUMPTION LOCATION

数字经济的蓬勃发展,带动我国经济水平整体提高,同时推动了地方政府的增值税收入提升,但其价值归属模糊化、跨地区交易便捷化、网络经营去实体化等特征,给我国税收分配格局带来了巨大挑战。生产地原则下,增值税多环节征税和跨地区流转,导致其税收归于每一环节的销售地,而税收负担却归于消费地,出现征税地与税负承担地不一致的问题,造成数字经济发达地区成为增值税流入地、数字经济欠发达地区成为增值税流出地。为探究数字经济对增值税分配的影响和区域异质性,选取了2013—2020年的省级面板数据展开实证分析。研究发现,增值税收入从数字经济欠发达地区向数字经济发达地区转移,加剧了省际间增值税税收与税源的背离程度,引起了区域间增值税分配横向失衡。

The vigorous development of the digital economy had driven the overall improvement of China's economic level,which also promoted the value added tax revenue of local governments.However,the characteristics of blurred value attribution,convenient cross regional transactions,and de materialization of network operations had brought huge challenges to China's tax distribution pattern.Under the principle of production location,value added tax is levied in multiple stages and transferred across regions,resulting in its tax being attributed to the sales location at each stage,while the tax burden is attributed to the consumption location.This leads to the problem of inconsistency between the tax collection location and the tax burden bearing location,which make the economically developed areas become the inflow of value added tax and underdeveloped areas become the outflow of value added tax.To explore the impact of digital economy on value added tax distribution and regional heterogeneity,we selected provincial panel data from 2013 to 2020 for empirical analysis.We found that the value added tax revenue from underdeveloped areas transferred to developed areas of the digital economy,which had exacerbated the deviation between the attribution of value added tax revenue and tax burden,and lead to the horizontal imbalance of value added tax distribution in regions.