Research On The Deviation Between China’s Inter-Provincial VAT Revenue And Tax Source Under The Background Of Digital Economy

The digital economy has brought both opportunities and challenges to China’s economic development.The determination of income attribution based on the principle of production location for value-added tax will result in an imbalance between tax revenue and tax sources.The development of the digital economy has made the inter provincial flow of taxation more frequent,and the problem of deviation between value-added tax revenue and tax sources has become increasingly significant,leading to problems such as tax competition and regional development imbalance.Therefore,studying this phenomenon and proposing solutions to this problem is of great significance.On the basis of reviewing relevant theories and drawing on existing literature,this article explores the direct and indirect mechanisms of the impact of the digital economy on tax revenue and tax source deviation;Analyzed the development status of China’s digital economy,constructed a digital economy evaluation index system with three dimensions: digital economy infrastructure,digital industrialization,and industrial digitization.Analyzed the trends of digital economy changes from 2015 to2020 at the national and three major regional levels;Calculate the amount of inter provincial value-added tax deviation from 2015 to 2020,and analyze the current situation of inter provincial value-added tax deviation in China;Sort out the main reasons for the deviation of value-added tax in the context of the digital economy,and explore the impact of the deviation between value-added tax revenue and tax sources;This paper uses the panel data model to analyze the impact of the digital economy on the VAT revenue and tax source deviation,and then conducts a sub sample analysis from the three major regions of the east,west,and east,and passes the robustness test;Drawing on relevant international experience and combining the analysis results of this article,propose relevant policy recommendations.The research conclusion of this article is that the development of the digital economy will exacerbate the degree of deviation between value-added tax revenue and tax sources,and there is regional heterogeneity in the effect.The digital economy will promote developed eastern provinces to become destinations for value-added tax inflows,while central and western provinces will become destinations for value-added tax outflows.Therefore,this article proposes the following suggestions:to standardize the development of the digital economy,establish a principle distribution mechanism for consumer land,improve the level of digital tax collection and management,standardize regional tax incentives,and optimize balanced transfer payments.