产业数字化、税收横向分配与地方财政压力

李香菊; 李星博

产业数字化、税收横向分配与地方财政压力

引用本文：李香菊,李星博.产业数字化、税收横向分配与地方财政压力[J].财经理论与实践,2025,(2):51-59

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作者	单位
李香菊,李星博	（西安交通大学经济与金融学院，陕西西安 710049）

中文摘要:基于2011—2021年30个省级行政区面板数据，实证分析产业数字化、税收横向分配与地方财政压力三者之间的关系。研究表明：产业数字化发展对缓解地方财政压力有显著影响，税收与税源背离在其中具有重要作用，但产业数字化对地方财政压力影响的空间溢出效应不显著；产业数字化对地方财政压力的影响具有区域异质性；对于数字经济企业发展较充分的地区，产业数字化对地方财政压力的缓解作用有所减弱。因此，在推动产业数字化发展的基础上，应进一步深化财税体制改革，完善税收区域间分配机制，以保障地方财政自立性与财政职能的有效发挥。

中文关键词:产业数字化税收与税源背离财政压力

Industrial Digitalization, Horizontal Distribution of Taxation and Local Fiscal Pressure

Abstract:Based on panel data from 30 provincial-level administrative regions between 2011 and 2021, this study empirically analyzes the relationships among industrial digitalization, horizontal tax distribution, and local fiscal pressure. The findings indicate that industrial digitalization significantly alleviates local fiscal pressure, with tax and tax-source divergence playing a crucial role in this process. However, the spatial spillover effects of industrial digitalization on local fiscal pressure are not significant. Additionally, the impact of industrial digitalization on local fiscal pressure exhibits regional heterogeneity. In regions where digital economy enterprises are more developed, the role of industrial digitalization in alleviating local fiscal pressure has weakened. Therefore, while promoting industrial digitalization, it is essential to further deepen fiscal and taxation reforms and improve the interregional tax distribution mechanism to ensure the financial independence of local governments and the effective functioning of fiscal responsibilities.

keywords:industrial digitalization tax revenue deviation fiscal pressure

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