唐红涛 陈欣如

摘  要：伴随着数字化时代的到来，在数字产业化、产业数字化进程中，数字网络技术不断创新突破，数字化变革与社会发展紧密相关。要保证数字经济持续健康发展，就需要重塑支撑其发展的财税政策，财税政策已成为数字经济发展的助力，同时为数字经济发展提供基础保障。文章从新型信息基础设施建设、高端复合型人才培养、核心技术创新研发、数字治理能力提升4个方面研究财税政策推进数字经济高质量发展的路径，揭示了目前数字经济发展存在的主要问题：新型基础设施薄弱、高端复合型人才缺乏、数字技术创新不足、数字治理能力水平不高，并进一步提出助推数字经济高质量发展的财税政策创新的新思路。

关键词：数字经济;财税政策;高质量发展;影响路径

中图分类号：F724.6 文献标识码：A

DOI：10.19881/j.cnki.1006-3676.2021.04.01

Research on Fiscal and Tax Policies Boosting the High-quality Development of Digital Economy

Tang Hongtao  Chen Xinru

（College of Economics and Trade，Hunan University of Technology and Business，Hunan，Changsha，410205）

Abstract：With the advent of the digital age，in the process of digital industrialization and industrial digitization，digital network technology continues to innovate and make breakthroughs，and digital transformation implements the entire process of social development. The sustained and healthy development of the digital economy requires reshaping the fiscal and taxation policies that support its development. The fiscal and taxation policies have become a driving force for the development of the digital economy and at the same time provide a basic guarantee for the development of the digital economy. The article studies the path of fiscal and taxation policies to promote the high-quality development of the digital economy from four aspects：new infrastructure construction，high-end compound talent training，core technology innovation research and development，and digital governance capability enhancement，and reveals the main problems in the current digital economy development：new Weak infrastructure，lack of high-end compound talents，insufficient digital technology innovation，and low level of digital governance capabilities;further propose innovations in fiscal and taxation policies that promote the high-quality development of the digital economy.

Key words：Digital economy;Fiscal and tax policy;High-quality development;Influence path

数字经济作为新兴产业模式，其规模不断扩张，已成为拉动经济增长的新动能。2020年，面对新冠疫情的冲击，我国数字经济仍保持稳步上升趋势，数字经济增加值达39.2亿元，占GDP比重为38.6%，数字经济增速达到GDP增速3倍以上，再创历史新高。但在数字经济蓬勃发展的过程中，我国仍存在供需不匹配、效率不高、空间分布不均衡等问题，这些问题制约了数字经济的健康发展，因此，近年来党中央、国务院多次印发重要文件，助力数字经济高质量发展。2020年4月9日，中共中央、国务院发布的《中共中央 国务院关于构建更加完善的要素市场化配置……