电子商务下增值税地区间分享——基于阿里巴巴2013~2015年数据的估算 阅读全文
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Title | The Regional Share of VAT Tax Revenue from Electrical Commerce----Simulation Based on Data from Alibaba.com
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作者 | 刘怡 聂海峰 张凌霄 |
Author | Liu Yi,Nie Haifeng and Zhang Lingxiao |
作者单位 | 北京大学经济学院;中山大学岭南学院阿里研究院 |
Organization | Economic School,Peking University; Lingnan College, Sun Yatsen Univerisity; Alibaba.com |
作者Email | ymzhang@pku.edu.cn;niehf@mail.sysu.edu.cn;lingxiao.zhangzlx@alibaba-inc.com, |
中文关键词 | 增值税 地区分享 电子商务 |
Key Words | Value-added Tax; Regional Share; Electrical Commerce |
内容提要 | 电子商务的迅速发展,商品和服务跨地区销售的规模越来越大,导致增值税税收收入地区间分享的问题日益突出。使用最大的电商公司的零售销售数据,测算了跨地区销售的商品和服务引起的增值税地区之间的分布和规模。由于流通成本和沟通成本的降低,电子商务零售出现了“销售极化和消费均化”的现象,使得零售增值税主要集中在销售地区。本文考察了生产地原则和消费地原则下划分电子商务零售跨地区销售的增值税地区分享问题,分析表明在生产地原则下主要由少数销售集中地区获得税收收入,而在消费地原则下,各地区按照消费规模获得增值税税收收入。适当结合生产地原则和消费地原则分享跨地区销售的增值税,会使得地区间税收分布更加合理。 |
Abstract | The rapid development of e-Commerce make the scale of cross border sales of commodity and service more great and the problem the distribution of value-added tax revenue between regions more urgent. Using the sales data from the biggest e-commerce firm in China, we estimate the scale of cross province border sales and the consequential distribution of value-added tax revenue. The e-commerce make distribution of scale of transaction more asymmetrical, the sellers more concentrating and the buyers more disperse. We simulate the different scenarios of distribution of value added tax revenue under different tax sharing principles: the origin principle and the destination principle. According to the origin principle, the seller provinces will get the most tax revenue. The change to destination principle to share the tax revenue will make the distribution of tax revenue more equal among regions. |
文章编号 | WP1421 |
登载时间 | 2019-10-09 |
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