关键词: 数字经济发展；地方政府税收收入；就业水平；税收征管强度

Abstract: In recent years， the scale of Chinas digital economy has expanded rapidly， becoming a new economic format after agricultural economy and industrial economy， and the reform of new economic forms has driven the rapid development of “data productivity”， and the new economic model of “symbiosis of data and reality” has also had an important impact on Chinas taxation. Based on the panel data of 31 provinces and cities in China from 2013 to 2019， a twoway fixedeffect model is used to examine the impact of digital economic development on local governments tax revenue. The results show that the development of digital economy can have a positive impact on local governments tax revenue， and the conclusion is still valid after a series of robustness tests. The mediation effect analysis shows that the development of the digital economy increases its contribution to local tax revenue by increasing the level of employment.

Key words: digital economic development; local governments tax revenue; employment level; tax collection and administration intensity