统计与决策2025，Vol.41Issue(9)：139-144,6.DOI:10.13546/j.cnki.tjyjc.2025.09.024
数字经济的税收流失:规模测算、差异分解与税源背离
Tax Revenue Loss in Digital Economy:Scale Measurement,Disparity Decomposition and Deviation from Tax Sources
摘要
Abstract
The unique value creation process of digital economy leads to the difficulty in capturing tax-related information and a severe situation of tax revenue loss.This paper is based on the data of China's input-output table to measure the added-val-ue of digital economy,and comprehensively calculate the scale of tax revenue loss of China's digital economy by using the tax han-dle method,cash ratio method,average tax burden method and MIMIC method.The results go as the following:First,the tax reve-nue loss rate of China's digital economy has consistently exceeded 58.7%during the study period.Among them,the digital prod-uct manufacturing industry had the highest tax revenue loss rate in the early stage,with an average loss rate as high as 68.6%.Sec-ond,the tax revenue loss varies among different industries and tax types.The loss of value-added tax and corporate income tax in industries driven by digital elements is relatively significant,while the loss of corporate income tax in industries such as digital product services and digital technology applications is even more prominent.Third,the disparity in tax revenue loss within indus-tries remains relatively stable,while the contribution rate of disparity between industries has risen significantly,and the uneven distribution has worsened increasingly.Fourth,the Beijing-Tianjin-Hebei region,the Yangtze River Delta and the Pearl River Delta are the main areas where the tax revenue of the digital economy deviates,and with the passage of time,the deviation from tax sources has become increasingly prominent.关键词
数字经济/税收流失/规模测算/差异分解/税源背离Key words
digital economy/tax revenue loss/scale measurement/disparity decomposition/deviation from tax sources分类
管理科学引用本文复制引用
刘鹏,郜雨璇,章杨..数字经济的税收流失:规模测算、差异分解与税源背离[J].统计与决策,2025,41(9):139-144,6.基金项目
国家社会科学基金青年项目(20CJY060) （20CJY060）
安徽省自然科学基金青年项目(2208085QG223) （2208085QG223）
安徽省高校杰出青年基金项目(2022AH020063) （2022AH020063）
安徽省社会科学创新发展研究课题攻关项目(2022CX196) （2022CX196）
