中国数字经济税收发展聚类分析报告（2023）

Abstract:The 20th National Congress of the Communist Party of China clearly proposed that promoting the development of the digital economy has become a national economic development strategy in China. This report aims to deepen the study of the content composition of the digital economy and its penetration and development trends in various fields. Based on the “Classification of National Economic Industries”，while meeting the internal relationships of tax sources，tax economic relationships，algorithmic logical relationships，and dimensional classification relationships，construct a tax analysis index system based on five categories of digital economy：digital product manufacturing，digital product service，digital technology application，digital factor driven，and digital efficiency improvement. The macro indicators include macro tax data indicators and macro tax economic relationship data indicators，while the micro indicators include market entity financial data indicators and micro tax economic relationship data indicators. This report estimates and analyzes the scale and structure of the digital economy and its tax sources，forms a comprehensive index for the development of the digital economy based on relevant indicators，conducts a comprehensive quantitative difference analysis of multiple indicators for 31 provinces，cities，autonomous regions and the top 100 cities in the digital economy，and uses the Fuzzy clustering analysis method for quantitative classification analysis to show the proportional relationship between the internal structure of the digital economy and the regional structure，and the tax quality of the digital economy in multiple dimensions such as overall，regional，and industry. Based on this analysis，the impact of the development of the digital economy on taxation is analyzed，and tax policy application issues that need to be paid attention to during the development of the digital economy are proposed. The basic principle is to balance promoting development and stabilizing finance，and to promote the construction of smart taxation through digital taxation.

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