数字经济的迅猛发展显著提高了全社会资源配置效率，是我国经济高质量发展的重要引擎，也对全社会税收收入分配格局产生了深远影响。本报告在理论分析数字经济对税收收入规模影响机制的基础上，使用2011～2020年全国30个省份的面板数据，实证分析数字经济总水平及其各维度发展水平对税收收入规模的影响效应。研究发现，数字经济发展显著扩大了地区税收收入规模，数字基础设施、数字产业化和产业数字化三个维度的数字经济对税收收入规模均具有正向效应。基于此，本报告认为数字时代的税收治理需从完善数字经济税收制度、加强数字经济基础设施建设、健全区域间税收分享制度上着手，着力调节地区间数字经济税收差距，构建更加和谐稳定的数字税收环境。
The rapid development of digital economy has significantly improved the efficiency of resource allocation in the whole society. It is a crucial engine for high-quality economic development in China，and also has a profound impact on the distribution pattern of tax revenue. Based on the theoretical analysis of the impact mechanism of the digital economy on the scale of tax revenue，this report uses Panel Data from 30 provinces in China from 2011 to 2020 to empirically analyze the impact of the overall level of the digital economy and its various dimensions of development on the scale of tax revenue. Research has found that the development of the digital economy has significantly expanded the scale of regional tax revenue，and the three dimensions of digital infrastructure，digital industrialization，and industrial digitization also have a positive effect on the scale of tax revenue. Therefore，we believe that tax governance in the digital era needs to start from improving the digital economy tax system，strengthening the construction of digital economy infrastructure，and improving the tax sharing system between regions. We should focus on adjusting the tax gap in the digital economy between regions and building a more harmonious and stable digital economy tax development environment.
