Research On The Impact Of E-commerce Development On The Inter-regional Transfer Of Value-added Tax Revenu

VAT occupies an important position in China’s taxation pattern and has a profound impact on local financial resources pattern and local government behavior,but China lacks a special horizontal VAT allocation system.The horizontal distribution of VAT is still based on Origin Principle,which has resulted in the uneven horizontal distribution of VAT revenue among regions.Entering the era of digital economy,the e-commerce transaction mode overlaid with the Origin Principle has brought about new changes in the mechanism and scale of horizontal transfer of VAT.Studying the impact of e-commerce development on the horizontal transfer of VAT between regions is of great significance for reforming China’s tax allocation system and establishing a regionally coordinated fiscal relationship.The sharing of VAT among regions according to the Origin Principle leads to inconsistency in the attribution of tax burden and tax revenue,resulting in the problem of imbalance in the horizontal distribution of VAT.The rapid development of e-commerce expands the sales radius of commodities,enhances the tax transfer advantage of production regions,and aggravates the problem of tax distribution imbalance.This paper analyzes the regional e-commerce development pattern and the tax transfer situation by using data on e-commerce development and horizontal VAT transfer data in different regions,and examines the positive impact of e-commerce development on local VAT transfer situation by applying a Two-Way Fixed-Effect model based on e-commerce sales concentration.It is found that the sales advantage brought by e-commerce development and the superimposed production effectiveness of e-commerce development jointly promote the transfer of VAT revenue to the government of the place of production,and that the inter-regional e-commerce development gap widens the inter-regional tax revenue gap.Based on the mechanism of e-commerce affecting the horizontal transfer of VAT,this paper argues that the horizontal allocation of VAT should be shifted from the Origin Principle to the Destination Principle to solve the problem of inequitable horizontal allocation of VAT from the root.In the process of shifting the principle of,digital technology can be used to improve the statistics of local consumption indicators and establish a scientific and intelligent horizontal allocation clearing platform.After solving the problem of inequitable horizontal distribution of VAT,consider using the factor method to make horizontal transfer payments to provinces with weaker financial resources to supplement local financial resources,so that the tax allocation can balance equity and efficiency.At the same time,it should promote the development of e-commerce in the central and western regions and the northeastern region,so as to cross the "digital divide" between the regions.In the long run,it is feasible to return the VAT tax authority to the central government and achieve VAT tax neutrality.