当前，数字经济已经成为中国经济增长的新引擎，大力发展数字经济也成为山西把握经济发展主动权、实现高质量转型发展的必经之路。本文运用税收大数据理论，从数字产业化和产业数字化两个维度出发，总结了山西数字经济发展质效稳步提升的特征，分析了山西在数字经济发展中遇到的产业化规模小、渗透率低、人才短缺等问题，并提出针对性政策建议，以期为山西数字经济做大做强提供决策参考。
At present，the digital economy has become a new engine for China’s economic growth，and vigorously developing the digital economy has become the only way for Shanxi to seize the initiative in economic development and achieve high-quality transformation and development. Using tax big data，starting from the two dimensions of digital industrialization and industrial digitization，this paper summarizes the characteristics of the steady improvement of the quality and efficiency of the development of the digital economy in Shanxi，and analyzes the small scale and penetration of industrialization encountered in the development of the digital economy in Shanxi. The problems of low rate and shortage of talents were also put forward，and targeted suggestions were put forward，in order to provide decision-making reference for Shanxi’s digital economy to become bigger and stronger.
