数字经济作为促进经济增长的新引擎，深刻影响着甘肃省的税收收入规模。本报告通过构建指标体系测算了2013～2022年甘肃省14个市州数字经济综合指数，从理论层面分析了数字经济对税收收入规模的影响机制，实证检验了数字经济对甘肃省税收收入的影响效应。结果表明，数字经济显著促进了甘肃省税收收入规模的增长，且数字经济基础设施、产业数字化和数字产业化均能对税收收入产生正向效应。此外，数字经济对甘肃省税收收入的影响存在门槛效应，当数字经济发展水平大于0.107时，数字经济对税收收入的促进作用变弱。基于上述实证分析结果，本报告从完善数字经济税收制度、促进数字经济协调发展、加大数字经济支持力度、加强数字经济税收征管等方面提出了政策建议，为推进数字经济背景下税制改革提供了有益参考。
As a new engine to promote economic growth，digital economy has a profound impact on the tax revenue of Gansu Province. This paper calculates the digital economy comprehensive index of 14 cities and states in Gansu Province from 2013 to 2022 by constructing an index system. And from the theoretical level，it clarifies the impact mechanism of digital economy on the scale of tax revenue，and empirically tests the impact of digital economy on the tax revenue of Gansu Province. The results show that digital economy significantly promotes the growth of tax revenue in Gansu Province，and digital economic infrastructure，industrial digitization and digital industrialization can all have a positive effect on tax revenue. In addition，the digital economy has a threshold effect on the tax revenue of Gansu Province. When the development level of the digital economy is greater than 0.107，the promotion effect of the digital economy on the tax revenue becomes weaker. Based on the above empirical analysis results，this paper puts forward policy suggestions from the aspects of improving the tax system of digital economy，promoting the coordinated development of digital economy，increasing the support of digital economy，and strengthening the tax collection and administration of digital economy，which provides a useful reference for promoting the tax reform under the background of digital economy in China.
