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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Study on the Impact of Customs and Internal Taxation Policies on Cross-border E-commerce Orientation

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DOI: 10.25236/icetem.2019.134


Honglei Dai, Guishuang Wang

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Honglei Dai


Cross-border e-commerce is a new form of international trade, and China's cross-border e-commerce is developing rapidly. The implementation of China's tariff and internal taxation tax policies is of great significance for regulating the development of cross-border e-commerce industry and improving the development quality of cross-border e-commerce industry. This paper elaborates on the concept of import cross-border e-commerce tax policy adjustment, and summarizes the impact of tax policy on the development status of cross-border e-commerce, industry norms and logistics models, and strengthens the development of cross-border e-commerce enterprises. Cross-border e-commerce enterprises' logistics and marketing channel construction, supply chain establishment, consumer shopping experience and service level, etc., from the perspective of cross-border e-commerce comprehensive optimization, the import cross-border e-commerce enterprises to deal with tariff internal tax and taxation policies Countermeasures and recommendations.


Cross-border e-commerce, Tariff tax policy, Postal tax