关键词: 省际B2C, 省际传统贸易, 增值税税负归宿与收入归属偏离度

Abstract: Based on the feature that B2C e-commerce maintains an extremely high proportion in inter-province transactions, this paper proposes an original view that under the current “principle of production” VAT collection and management system, B2C e-commerce aggravates the deviation of regional VAT incidence from the income ownership. Qualitative and quantitative analyses indicate that the scale of “pros and cons of wealth” in inter-provincial B2C e-commerce surpass es that in the traditional trade, and the relation between the attribution of VAT revenue and VAT incidence in the inter-provincial B2C is completely and severely distorted. The wealth downstream degree of those eastern provinces, represented by Guangdong, far exceeds that of the traditional trade, whereas in traditional “wealth out” provinces, there exists a significant “Matthew effect” with a serious diviation of the regional revenue and the tax burden.

Key words: Inter-provincial B2C, Provincial Traditional Trade, the Deviation Degree of VAT Incidence and Attribution