电子商务增值税地区间分享和清算

增值税按照生产地原则在地区间分享造成地区间税收竞争加剧,税收收入差距扩大等问题。电子商务零售迅速发展呈现地区间“销售极化消费均化”的特征,使得增值税收入主要集中在销售地区。使用国内某电子商务平台销售数据对跨地区销售的商品和服务产生的增值税在各地区的分布和规模进行测算发现:生产地原则下,增值税主要由少数销售集中的地区获得;而消费地原则下,各地区按照消费规模获得增值税。在制度优化方面,通过建立省际增值税清算机制,适当结合生产地原则和消费地原则分享跨地区销售产生的增值税,可以使电子商务增值税收入在地区间的分布更加合理,有助于区域均衡协调发展。

The Inter-Regional Sharing and Settlement of VAT Revenue from E-Commerce

The rapid development of E-Commerce expands the scale of cross-region sales transactions and aggravates theimbalanced distribution of value-added tax(V AT)revenue among regions.Using the sales data from an E-Commercefirm in China,we estimate the scale of cross-province sales and the corresponding dstribution of VAT revenue.Thee-commerce makes the distribution of sales transactions more imbalanced,which turns out to be the sellers more con-centrated and the buyers more disperse.We simulate different scenarios of distribution of VAT revenue under two taxsharing principles:the origin principle and the destination principle.Under the origin principle,the seller provinceswill get the most VAT revenue.Changing to the destination principle of tax sharing will make the distribution of VATrevenue more equal among regions.In terms of system optimization,by establishing an inter provincial value-addedtax clearing mechanism and sharimg the value-added tax generated by cross regional sales in appropriate combinationwith the principle of place of production and place of consumption,the distribution of e-commerce value-added taxrevenue among regions can be more reasonable and thus is benefit to the coordinated development.