我国互联网发展对税收影响的实证研究

发布时间：2018-01-26 12:17

本文关键词： 互联网税收收入第二产业第三产业　出处：《税务研究》2017年10期 　论文类型：期刊论文

【摘要】：从网络销售在我国产生之日起,电商企业的税收流失和税收征管问题就一直是互联网和税收的研究主题。至今,我国已经发展成为网络大国,互联网发展对税收究竟产生了怎样的效应?为回答此问题,本文构建了以税收收入为被解释变量、互联网发展为解释变量的面板数据模型。实证结果显示,互联网发展对税收有着显著、正向的影响。为进一步了解此种影响的来源,本文又分别以第二、第三产业增加值为被解释变量,以互联网发展为解释变量构建了两个面板数据模型。实证结果显示,互联网发展对第二产业发展影响不显著,对第三产业发展有显著、正向影响。
[Abstract]:Since the emergence of online sales in China, the tax loss and tax collection and management of e-commerce enterprises has been the subject of research on the Internet and tax. Up to now, China has developed into a big country on the Internet. What effect does the development of the Internet have on taxation? In order to answer this question, this paper constructs a panel data model with tax revenue as the explanatory variable and the Internet as the explanatory variable. The empirical results show that the Internet development has a significant impact on tax revenue. In order to further understand the source of this impact, the second, the third industry added value as the explained variables. Two panel data models are constructed with the Internet development as the explanatory variable. The empirical results show that the Internet development has no significant impact on the development of the secondary industry, but has a significant and positive impact on the development of the tertiary industry.
【作者单位】：集美大学财经学院;
【分类号】：F49;F812.42
【正文快照】： 一、研究背景和文献综述当前,我国以互联网为代表的数字技术正不断加速与社会各领域的深度融合,促进我国消费升级和经济社会转型,互联网技术的出现和应用对我国经济发展的影响日益深刻。从公开发表的文献看,互联网发展对经济产生积极影响是主流观点。然而,随着网络销售与消费

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