Research On The Impact And Countermeasures Of Digital Economy On The Deviation Of Subnational Tax Source In China

Digital economy is of great significance to our social and economic development.Digital technology is the key field of current global competition,and digital economy is the inevitable direction of future global development.In 2017,for the first time,China proposed to "promote the development of digital economy" in the government work report,putting the development of digital economy on a national strategic level.In recent years,our digital economy construction has made a lot of achievements,the digital economy has made a lot of contributions to our social and economic development.However,from the perspective of the consistency of tax sources between regions,digital economy will cause the divergence of tax sources between regions to some extent.Therefore,from two dimensions of theory and practice,this paper aims to conduct an in-depth study on whether digital economy will lead to the departure of tax sources,why it will lead to the departure of tax sources and how to deal with the departure of tax sources caused by digital economy.First of all,starting from the theory,this paper defines the concept of digital economy and tax source deviation,and analyzes the general factors causing tax source deviation and the mechanism of digital economy causing tax source deviation.This paper believes that digital economy will affect the total tax source deviation degree by affecting the tax source deviation degree of VAT and enterprise income tax.Secondly,this paper establishes an indicator system for measuring the development level of digital economy according to existing theories,and measures the development level of digital economy in 31 provinces,autonomous regions and municipalities on the basis of calculating the weight of each indicator by using factor analysis method.The results show that the development of digital economy in the east,middle and west regions is very unbalanced,and its development level is decreasing in turn.In addition,by calculating the tax source deviation of provinces,autonomous regions and municipalities directly under the central government,this paper measures and analyzes the tax source deviation degree in all regions of our country,and finds that the tax mainly flows out of the central and western regions and into the eastern regions..Thirdly,this paper uses the random effects and fixed effects regression models to conduct regression analysis on the development level of digital economy and the deviation degree of tax sources in each province.The results show that the higher the development level of digital economy,the greater the deviation amount of tax sources,that is,the more tax inflow when the deviation amount of tax sources is positive,and the less tax outflow when the deviation amount of tax sources is negative.On this basis,through the intermediary effect analysis,this paper finds that the assumption that digital economy mainly affects the deviation degree of total tax sources by affecting the deviation degree of VAT and corporate income tax sources is also valid.Finally,this paper argues that the divergence of tax sources caused by the development of digital economy will cause a series of negative effects.Therefore,this paper puts forward three suggestions,namely,the central and western regions should use their own resources and industrial advantages to accelerate the development of digital economy,and cultivate tax sources in the central and western regions by promoting regional coordinated development.By exploring inter-regional horizontal tax distribution coordination mechanism to solve the problem of tax source deviation caused by cross-regional dislocation distribution of supply and demand;Finally,it is necessary to improve the tax regulatory system under the digital economy and effectively improve tax compliance..