《中央财经大学学报》：数字经济领域双语文章推荐

当前，数字经济已深度融入经济社会发展各领域，成为重塑全球经济格局、驱动高质量发展的核心力量。从产业升级到民生改善，从区域协调到收入公平，数字经济的渗透力与变革力正在催生新的发展动能、破解传统发展难题。本期为大家推荐发表于《中央财经大学学报》的5篇数字经济研究相关双语文章，内容涵盖数字经济驱动新质生产力发展的理论逻辑与机制路径，数字经济时代下的居民主观经济福利感知，数字经济对不同类型技能工资溢价的影响，以及数字经济发展对个人所得税、地区税收竞争力的影响机制和效应等，希望能为相关学者提供精准施策的实践参考，助力数字经济更好地赋能经济社会高质量发展。

01

数字经济驱动新质生产力发展的理论逻辑与机制路径——基于“技术-经济”分析框架的视角

On the Logic and Mechanisms for the Digital Economy to Drive the Development of New Quality Productive Forces: A Perspective Based on the “Technology-Economy” Analytical Framework

【摘要】党的二十届三中全会强调，“健全因地制宜发展新质生产力体制机制”“加快构建促进数字经济发展体制机制，完善促进数字产业化和产业数字化政策体系”。面对世界百年未有之大变局，以数字经济为关键抓手加快形成与发展新质生产力，对于我国构建新发展格局、推进高质量发展，具有十分重大的研究价值与现实意义。本文首先对研究数字经济与新质生产力关系的最新文献进行综述，归纳现有研究存在的不足，再从形成新质生产力的关键要素的角度，构建数字经济驱动新质生产力发展的“技术-经济”分析框架。基于这一框架，本文从技术维度、要素维度与产业维度归纳数字经济助力新质生产力形成的实现路径，提出构建数字经济驱动新质生产力发展的政策体系的基本思路，为政府在新质生产力发展中发挥更加重要的作用提供有益借鉴。

【Abstract】The Third Plenary Session of the 20th Central Committee of the CPC emphasized the need to “improve the system and mechanism for the development of new quality productive forces in accordance with local conditions” and “accelerate the construction of a system and mechanism to promote the development of the digital economy, and improve the policy system for promoting the industrialization of digital industries and the digitization of industries”. In the face of the world’s unprecedented changes, using the digital economy as the key to accelerate the formation and development of new quality of productive forces, has a very significant research value and practical significance for China to build a new development pattern and promote high-quality development. This paper reviews the latest literature on the relationship between digital economy and new quality productive forces, summarizes the deficiencies of the existing research, then constructs a “technology-economy” analysis framework for the development of new quality productive forces driven by digital economy from the perspective of the key elements of the formation of new quality productive forces. Based on this framework, this paper summarizes the realization path of the digital economy helping to form new quality productive forces from the technological dimension, factor dimension and industrial dimension, and puts forward the basic idea for constructing a policy system for the development of new quality productive forces driven by the digital economy, so as to provide useful reference for the government to play a more important role in the development of new quality productive forces.

02

数字经济时代下的居民主观经济福利感知——基于经济地位认同偏移视角的分析

Residents’ Subjective Perception of Economic Welfare in the Era of Digital Economy: Analysis from the Perspective of Economic Status Identitybias

【摘要】党的二十大报告明确指出，必须坚持在发展中保障和改善民生，鼓励共同奋斗创造美好生活，不断实现人民对美好生活的向往。与此同时，数字经济已成为驱动我国经济高质量发展的新引擎。数字经济的迅猛发展为居民经济地位认同偏移带来了潜在风险，为提升人民主观经济福利感知，增强人民获得感、幸福感、安全感带来了新的挑战。在数字经济时代背景下，互联网实现跨越式发展，深度渗透经济社会发展各领域全过程，成为居民主观经济福利感知重要影响因素。本文基于2010年、2014年、2016年和2018年“中国家庭追踪调查”(CFPS)四年面板数据，对我国居民互联网使用行为对经济地位认同偏移的影响进行了系统研究，并对产生这种影响的原因进行了分析。实证结果表明：我国居民的互联网使用行为对其经济地位认同偏移有着显著的正向影响，对其高估经济地位认同有着显著的负向影响，对其低估经济地位认同有着显著的正向影响，使用互联网会导致经济地位认同产生偏移，同时会低估经济地位认同。我们认为导致这一现象存在的原因在于：人们使用互联网后会降低主观经济地位，提升客观经济地位。进一步研究发现，互联网使用对经济地位认同偏移的影响在收入不平等程度不同和户籍类型不同的群体中存在一定的差异性。本文的实证发现对于增加居民主观经济福利水平，进而提升人民获得感、幸福感、安全感有着重要的政策涵义。

【Abstract】The report to the 20th National Congress of the CPC clearly pointed out that we must adhere to ensuring and improving people’s livelihood in the course of development, encourage joint efforts to create a better life, and constantly realize the people’s aspirations for a better life. At the same time, the digital economy has become a new engine driving the high-quality development of the Chinese economy. The rapid development of digital economy has brought potential risks to the deviation of residents’ economic status identity, and brought new challenges to improve people’s subjective perception of economic welfare and enhance people’s sense of gain, happiness and security. In the context of the digital economy era, the Internet has achieved leapfrog development, deeply penetrated the whole process of economic and social development, and become an important factor affecting residents’ subjective perception of economic welfare. Using four-year panel data from the China Family Panel Studies(CFPS) in 2010, 2014, 2016 and 2018, this paper systematically investigates the impact of Chinese people’s Internet use behavior on economic status identity bias, and analyzes the reasons for this impact. The empirical results show that people’s Internet use behavior has a significant positive effect on their economic status identity bias, a significant negative effect on their overestimation of economic status identity, and a significant positive effect on their underestimation of economic status identity, that is, the use of the Internet leads to economic status identity bias and underestimation of economic status identity at the same time. We propose that this phenomenon is due to the fact that people’s use of the Internet reduces their evaluation of subjective economic status and leads to an increase in objective economic status. Further research shows that the influence of Internet use on economic status identity bias is different in groups with different levels of income inequality and different household registration types. The empirical findings of this paper have important policy implications for increasing the subjective economic welfare level of residents and thus improving people’s sense of gain, happiness and security.

03

数字经济、非认知技能溢价与性别工资差距

Digital Economy, Noncognitive Skill Premium and Gender Wage Gap

【摘要】数字经济发展重塑了劳动力技能的需求结构，同时对传统人力资本理论提出了挑战。本文基于工作任务模型，引入认知技能与非认知技能不可分割假定，构建了一个一般均衡模型，同时使用2018年中国家庭追踪调查数据，探究数字经济对不同类型技能回报率的影响，并考察其如何影响中国劳动力市场中的性别工资差距。研究表明，数字经济发展导致非常规工作任务部门就业的增加与非认知技能工资回报率的提升，从而相对非认知技能水平更高的劳动者获得更高的工资回报，这一作用主要通过促进非常规工作任务职业选择概率提高与社会资本投资增加来实现；数字经济发展有助于缩小性别工资差距，但由于非认知技能回报率的性别差异，导致常规工作任务职业内性别工资差距的不断扩大。因此，政府部门在推动数字经济发展的同时，应注重劳动者非认知技能的开发和培养，以适应数字经济发展对劳动力技能需求结构的重塑，促进工资增长。

【Abstract】The development of digital economy has reshaped the demand structure of labor skills and challenged the traditional human capital theory. Based on the job task model and the assumption that cognitive skills and noncognitive skills are inseparable, we construct a general equilibrium model, and use the CFPS data of 2018 to explore the impact of digital economy on the return to different types of skills and how it affects the gender wage gap in the Chinese labor market. We find that the development of digital economy leads to the increase of employment in non-routine work tasks and the increase of wage return on noncognitive skills, so that workers with higher noncognitive skills can get higher wage return, which is mainly realized by promoting the increase of career choice probability of non-routine work tasks and the increase of social capital investment. We also find that the development of digital economy helps to narrow the gender wage gap, but due to the gender difference in the return to noncognitive skill, the gender wage gap in routine work tasks is constantly widening. Therefore, while promoting the development of the digital economy, government departments should focus on the development and cultivation of workers’ noncognitive skills in order to adapt to the reshaping of the structure of labor skills demanded by the development of the digital economy and to promote wage growth.

04

数字经济影响区域间税收鸿沟的机制分析与效应检验

Mechanism Analysis and Effect Test of Digital Economy Affecting Regional Tax Gap

【摘要】数字经济蓬勃发展给区域税收增长带来机遇的同时也对税收体制变革带来挑战，随着数字经济注意力提高和产业结构调整，区域资源禀赋的差异影响了我国税收收入格局。笔者基于我国2008—2021年289个地级市数据分析数字经济发展对所得税、增值税税收鸿沟的影响机制和效应。研究发现：数字经济的发展拉大区域间税收鸿沟，对增值税作用尤其明显；在数字经济注意力的调节作用下区域税收鸿沟逐渐缩小，产业结构调整在其中具有中介效应；同时数字经济发展对加大个人所得税和总税收鸿沟作用的边际效应递减，对加大增值税税收鸿沟作用的边际效应递增；数字经济发展对区域税收鸿沟影响呈现非均匀分布。为实现数字经济高质量发展，并提升税收制度与数字经济发展的契合度，需要从多个维度对现行税收体系进行深化改革，并不断完善税收收入分享体制。特别是，考虑以平台企业税收收入分享为突破口，由中央按统一规则对平台企业缴纳的增值税、企业所得税、个人所得税进行省际分配。

【Abstract】The vigorous development of digital economy brings opportunities to the growth of regional tax revenue, but also challenges to the reform of tax system. With the increasing attention of digital economy and the adjustment of industrial structure, the difference of regional resource endowment affects the pattern of tax revenue in China. Based on the data of 289 prefecture-level cities in China from 2008 to 2021, the impact mechanism and effect of the development of digital economy on the income tax and value-added tax gap are analyzed. The results show that the development of digital economy widens the inter-regional tax gap, especially the effect on value-added tax; Under the adjustment of the attention of digital economy, the regional tax gap is gradually narrowed, and the adjustment of industrial structure has an intermediary effect. At the same time, the marginal effect of the development of digital economy on enlarging the gap between personal income tax and the overall tax is decreasing, and the marginal effect on enlarging the gap between value-added tax is increasing. The impact of the development of digital economy on the regional tax gap presents a non-uniform distribution. In order to achieve high-quality development of the digital economy and enhance the fit between the tax system and the development of the digital economy, it is necessary to carry out in-depth reforms of the current tax system from multiple dimensions and continuously improve the tax revenue sharing system. In particular, considering the tax revenue sharing of platform enterprises as a breakthrough, the central government should allocate the value-added tax, corporate income tax, and personal income tax paid by platform enterprises among provinces according to unified rules.

05

数字经济、财政激励与地区税收竞争力——基于双重机器学习的因果推断

Digital Economy, Fiscal Incentives, and Regional Tax Competitiveness: Causal Inference Based on Dual Machine Learning

【摘要】数字经济对政府间财政关系的影响愈发深远，为激发地方政府的主动性与创造性提供了全新契机。笔者基于地方政府“竞优式”发展策略的研究视角，以“宽带中国”试点政策构造准自然实验，利用双重机器学习模型考察数字经济对于地区税收竞争力的影响作用及内在机理。研究发现：数字经济能够通过降低纵向财政失衡、强化横向税收竞争两条路径释放财政激励效应，有效改善本地税收竞争力水平，且这一效应在对新质生产力关注度更高、接受转移支付金额更多、基本公共服务供给更优的城市中更加显著。进一步地，数字经济发展还能够通过空间溢出效应，带动周边城市税收竞争力水平的提升。此外，尽管数字经济环境下地方政府之间的税收竞争日益激烈，但这种竞争行为已不再是传统的“逐底竞争”,而是转向了以提升地区税收竞争力为目标的良性竞争。因此，应积极推进数字经济发展，进一步释放分权体制下的财政激励效应，增强地方政府的经济积极性与自主造血能力，并通过构建科学合理的税收竞争力评价体系，引导地方政府进行规范竞争，以自发实现区域间税收协调。

【Abstract】The digital economy has an increasingly far-reaching impact on the inter-governmental financial relations, which provides a new opportunity to stimulate the initiative and creativity of local governments. Based on the research perspective of local government’s“competitive advantage” development strategy, this paper constructs a quasi-natural experiment with the pilot policy of“Broadband China”, and uses a dual machine learning model to investigate the impact of digital economy on regional tax competitiveness and its internal mechanism. It is found that the digital economy can release the fiscal incentive effect by reducing the vertical fiscal imbalance and strengthening the horizontal tax competition, and effectively improve the level of local tax competitiveness, and this effect is more significant in the cities that pay more attention to new quality productivity, receive more transfer payments, and provide better basic public services. Furthermore, the development of digital economy can also promote the improvement of the tax competitiveness of surrounding cities through the spatial spillover effect, and the spillover effect is the best in 200～400km. In addition, despite the increasingly fierce tax competition among local governments in the digital economy environment, this competitive behavior is no longer the traditional“race to the bottom”, but has turned to the benign competition aimed at improving regional tax competitiveness. Therefore, we should actively promote the development of digital economy, further release the fiscal incentive effect under the decentralization system, enhance the economic enthusiasm and autonomous ability of local governments, and guide local governments to regulate competition through the construction of a scientific and reasonable tax competitiveness evaluation system, so as to spontaneously achieve inter-regional tax coordination.

期刊推荐

《中央财经大学学报》创刊于1981年，由中华人民共和国教育部主管、中央财经大学主办。本刊始终坚持正确的政治方向，遵循“立足中国财经实践、研究中国财经理论”的办刊宗旨，及时追踪经济管理理论前沿和国家经济体制改革政策研究成果，为高等院校财经类各专业的教学科研人员和学生、科研院所从事经济和管理研究的专业人员、政府经济管理部门的公务员和政策研究者、各类企业的管理者和研究者，以及全球关注中国经济问题的读者提供服务。设“财政税收”、“金融保险”，“财务与会计”、“理论经济”和“工商管理”等固定栏目，“公共管理”、“区域经济”、“国际经济”和“案例研究”等流动栏目以及“研究阐释党的二十大精神”等专栏。

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