The Regional Share of VAT Tax Revenue from Electrical Commerce----Simulation Based on Data from Alibaba.com
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| Title | The Regional Share of VAT Tax Revenue from Electrical Commerce----Simulation Based on Data from Alibaba.com
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| Author | Liu Yi，Nie Haifeng and Zhang Lingxiao |
| Organization | Economic School,Peking University; Lingnan College, Sun Yatsen Univerisity; Alibaba.com |
| Email | ymzhang@pku.edu.cn；niehf@mail.sysu.edu.cn；lingxiao.zhangzlx@alibaba-inc.com, |
| Key Words | Value-added Tax; Regional Share; Electrical Commerce |
| Abstract | The rapid development of e-Commerce make the scale of cross border sales of commodity and service more great and the problem the distribution of value-added tax revenue between regions more urgent. Using the sales data from the biggest e-commerce firm in China, we estimate the scale of cross province border sales and the consequential distribution of value-added tax revenue. The e-commerce make distribution of scale of transaction more asymmetrical, the sellers more concentrating and the buyers more disperse. We simulate the different scenarios of distribution of value added tax revenue under different tax sharing principles: the origin principle and the destination principle. According to the origin principle, the seller provinces will get the most tax revenue. The change to destination principle to share the tax revenue will make the distribution of tax revenue more equal among regions. |
| Serial Number | WP1421 |
| Time | 2019-10-09 |
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