Research on the Relationship between E-Commerce Sales Behavior and Local Taxation in Jiangsu, Zhejiang, and Shanghai

本文基于电子商务销售行为与地方税收的关系进行了理论分析，并采用2017年至2022年江浙沪两省一市的面板数据，通过随机效应模型和广义矩估计模型验证了电子商务销售与地方增值税税收呈现负相关关系，与地方企业所得税和个人所得税呈现正相关关系。基于理论分析和实证结果，本文提出了优化增值税属地原则和加强所得税征管两种方式来避免电子商务销售行为对地方税收收入产生不利影响。This article conducts theoretical analysis on the relationship between e-commerce sales behavior and local taxation, and uses panel data from Jiangsu, Zhejiang, and Shanghai provinces and one city from 2017 to 2022. Through random effects models and generalized moment estimation models, it verifies that e-commerce sales are negatively correlated with local value-added tax revenue, and positively correlated with local enterprise income tax and personal income tax. Based on theoretical analysis and empirical results, this article proposes two ways to avoid the adverse impact of e-commerce sales on local tax revenue: optimizing the principle of value-added tax locality and strengthening income tax management.