【摘要】 随着互联网的深入普及，数字经济蓬勃发展，传统的个人所得税征管机制逐渐与当前经济发展模式不匹配。通过计算2010—2022年征收个人所得税前后的MT指数，测算个人所得税对调节居民收入差距的效应，并通过双向固定效应模型，运用我国各省级行政区2010—2022年面板数据验证数字经济的发展与当前传统个人所得税的再分配效应呈现有限负相关的关系，反映了现代信息技术应用于个人所得税征管改革的必要性。基于研究结果，进一步提出了完善我国个人所得税征管的政策建议，运用数字经济技术提高税收征管水平，完善我国税收征管体系，推动政府现代化数字治理。更多还原

【Abstract】 With the in-depth popularity of the Internet and the vigorous growth of the digital economy, the traditional collection and management system of personal income tax becomes increasingly unmatched with current economic development model. This paper calculates the effect of personal income tax on adjusting the income gap of residents by weighted calculation of the MT index before and after the collection of personal income tax in 29 provincial administrative regions from 2010 to 2022. With a two-way fixed effect model and the panel data, it is verified that the development of the digital economy has a negative correlation with the redistributive effect of the currently adopted traditional personal income tax, which reflects the necessity of applying modern information technology to the reform of personal income tax collection and management system. Based on the above empirical research, further policy suggestions are put forward to improve the system with digital economy technology, and promote modern digital governance.更多还原