关键词: 数字经济, 企业所得税, 所得税分配, 消费地原则, 税收转出

Abstract: Digital economy has effectively promoted the development of China’s economy, but the development of digital economy is uneven among the regions, which has an impact on the distribution pattern of enterprise income tax among the regions. Based on the panel data of enterprise income tax of China’s provincial manufacturing from 2008 to 2019, this paper examines the impact of digital economy on interregional enterprise income tax revenue.The findings of the empirical study show that under the current interregional enterprise income tax distribution rule, the development of digital economy benefits the enterprise income tax only in a few regions but damages that in most regions. The result of the heterogeneity analysis shows that the current distribution rule is not conducive to the formation of enterprise income tax revenue in the regions with medium and high level fiscal pressure, which increases the possibility of enterprise income tax transfer-out from these regions, and deepens the degree of enterprise income tax transfer-out in these regions. Therefore, in order to better deal with the impact of digital economy on the distribution of interregional enterprise income tax and realize the virtuous cycle of interregional enterprise income tax distribution and the digital economy development, the local sharing part of interregional enterprise income tax in the future should adopt the three-factor distribution method based on the principle of the place of consumption or the three-factor distribution method based on the principle of the place of consumption supplemented with the fiscal distribution method based on the consumption contribution of various regions.

Key words: digital economy, enterprise income tax, income tax allocation, the principle of the place of consumption, tax transfer-out