电子商务发展与地方政府增值税收入关系研究  

A Study on the Relationship between E-Commerce Development and VAT Revenue of Local Governments

作　　者：姜爱华 高锦琦 Jiang Aihua;Gao Jinqi

机构地区：[1]中央财经大学财政税务学院

出　　处：《财政科学》2022年第9期92-105,共14页Fiscal Science

基　　金：国家社科基金重点项目(20AJY020);中央财经大学中国财政发展协同创新中心2022年度科研立项资助。

摘　　要：本文基于对电子商务的发展与区域间增值税收入两者关系的思考以及当前增值税属地原则的征管制度,运用2014-2018年省级面板数据进行回归分析。回归数据表明,从总体上看,电子商务的发展与地方政府增值税收入呈负相关关系;从区域格局上看,不同地区电子商务发展水平的不同对其增值税收入的影响不同。基于研究,提出需制定精准的增值税优惠政策促进潜力地区电商发展,调整优化地方政府增值税税收分配规则,进一步完善增值税稽查制度,推动电子商务与增值税收入协同发展。Based on the consideration of the relationship between the development of e-commerce and interregional VAT tax revenue and the current VAT territorial principle of the collection and management system,this paper conducts a regression analysis using provincial panel data from 2014-2018. The regression data show that, in general, the development of e-commerce is negatively related to VAT revenue of local governments;in terms of regional patterns, the regions with different levels of e-commerce development have different impacts on their VAT revenues. Based on the study, it is proposed that precise preferential VAT policies need to be formulated to promote e-commerce development in potential regions, adjust and optimize VAT tax allocation rules for local governments, and further improve the VAT tax audit system to promote the synergistic development of e-commerce and VAT revenue.

关 键 词：电子商务 增值税 税收收入 

分 类 号：F810.42[经济管理—财政学]