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

摘要： 本文根据B2C电子商务具有跨省交易占比高的特征,提出原创性观点,即在当前“生产地原则”的增值税征管制度下,B2C电子商务加剧了地区增值税税负与收入归属的偏差。文章分别进行了定性分析和定量分析,结果表明省际B2C电子商务中“财富顺逆流”规模超过了传统贸易;省际B2C增值税收入归属与税负归宿关系被全面地、严重地扭曲,以广东为代表东部沿海地区的财富顺流程度远远超过了传统贸易,而以贵州为代表的传统“财富转出”地区收入与税负严重倒挂,出现了显著的“马太效应”。

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