产业数字化对地区税收收入的影响研究

Research on the Impact of Industrial Digitization on Regional Tax Revenue

加快推进产业数字化,既是实现经济高质量发展的必然选择,也是促进地区税收收入增长的必由之路。为此,在阐释产业数字化、地区全要素生产率和地区税收收入三者之间关系的基础上,利用2011—2019年我国省级面板数据,实证分析产业数字化对地区税收收入的影响及作用机制。研究表明:产业数字化能够显著地促进地区税收收入增长,且产业数字化在不同地区、不同税种、不同工业化程度中呈现一定的异质性特征。机制分析发现,产业数字化会促进地区税收收入增长,是通过作用于地区全要素生产率实现的。因此,需要持续深入地推进产业数字化发展,提高地区全要素生产率,进而促进税收收入效应的提升;同时完善现行税收制度,制定区域性税收扶持政策,缩小区域间“数字鸿沟”,并进一步加强税收征管力度,减少产业数字化的地区间税收收入转移效应和流失效应。

Accelerating the digitization of industries is not only an inevitable choice to achieve high-quality economic development,but also a necessary path to promote regional tax revenue growth.Therefore,based on the explanation of the relationship between industrial digitization,regional total factor productivity,and regional tax revenue,this study empirically analyzes the impact and mecha-nism of industrial digitization on regional tax revenue based on the provincial-level panel data from 2011 to 2019 in China.The results indicate that industrial digitization can significantly promote the growth of regional tax revenue,and industrial digitization exhibits certain heterogeneity characteristics among different regions,tax types,and levels of industrialization.The mechanism analysis reveals that the increase of regional tax revenue by industrial digitization is achieved by acting on regional total factor productivity.Therefore,it is necessary to continue to deepen the development of industrial digi-tization,improve the regional total factor productivity,and thereby promote the improvement of tax revenue effects.At the same time,we should improve the current tax system,formulate regional tax support policies to narrow the"digital gap"between regions,and further strengthen tax collection and management to reduce the inter-regional tax revenue transfer and the loss effects of the industrial dig-itization.