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

摘要： 近年来，我国数字经济规模快速扩张，成为继农业经济、工业经济之后的经济新业态，新型经济形态的改革带动“数据生产力”快速发展，“数实共生”的新经济模式对税收产生重要影响。基于2013—2019年我国31个省区市的面板数据，采用双向固定效应模型，检验数字经济发展对地方政府税收收入的影响。结果表明，数字经济发展能够对地方政府税收收入产生积极影响，通过一系列稳健性检验后结论依然成立。中介效应分析表明，数字经济发展通过提高就业水平增加对地方政府税收收入的贡献度。

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