The Impact And Countermeasures Of The New Tax Reform On China’s Cross-border E-commerce Retail Import Enterprises

With the development of network information technology and the deepening of economic globalization,the world has entered a new era of "Inclusive Trade".Under the new situation of "Internet + Cross-border Trade",cross-border e-commerce retail import as a useful supplement to general import trade has made related industries achieve unprecedented development.As a cross-border e-commerce powerhouse,China plays a significant role in the world market.However,with the vigorous development of related industries,the disadvantages of the original taxation policy have become increasingly apparent.Therefore,in order to effectively curb tax base erosion,unfair tax burdens,and imperfect tax systems,the state has begun to implement a new tax reform on the cross-border e-commerce retail import industry in China,which has historically been called the "48 New Policy".Based on this,it is very important to analyze the impact of the new tax reform on China’s cross-border e-commerce retail import companies and how to respond for them.Based on the background of the new tax reform,this paper takes China’s cross-border e-commerce retail import companies as a research sample,and takes the impact of the new tax reform on China’s cross-border e-commerce retail import companies as the research object.It adopts methods such as literature review and case analysis.The impact of the new tax reform on China’s cross-border e-commerce retail import companies from the determination of the attributes of imported goods,the implementation of a "positive list" and adjustment of the commodity tax rate in three aspects,which conducts in-depth research.The main contents and innovations of this article are summarized as follows:Firstly,this article defines the concepts of cross-border e-commerce,cross-border e-commerce retail imports,and inclusive trade.Thereby clarifying that the scope of research is China’s cross-border e-commerce retail import companies.At the same time,through specific explanations of the types of taxes involved in general import trade,the tax types such as tariffs,value-added taxes,and consumption taxes involved in the research object were compared,and detailed analysis and research were conducted.Secondly,by analyzing the current status of China’s cross-border e-commerce imports before the tax reform,it is concluded that the new tax changes are mainly composed of three aspects: severe tax base erosion,unfair tax burden and imperfect tax system.The main contents such as clarifying the attributes of imported goods,implementing "positive list" management,and adjusting the relevant commodity tax rate,etc.,have concluded that in the short term,due to the increase in unit price of goods and logistics costs,it is difficult to conduct large-scale promotions,which may lead to greatly reduce the speed of development.But in the long run,due to the promotion of policies and the strengthening of supervision,the company’s product channels are more clear and the quality is guaranteed,which will continuously improve the user experience and promote a new round of consumption upgrade.At the same time,it is also very likely to change the pattern of the cross-border e-commerce retail import industry,making the industry more standardized and orderly.Thirdly,combined with specific data before and after the new tax reform,this article uses case analysis and other methods to select the self-operated enterprises in the relevant industries in China that mainly build domestic bonded warehouses-W Company and platform enterprises mainly based on overseas direct mail-Company Y as the research object of specific cases.On the one hand,a detailed analysis is made of the two from the perspective of the horizontal and vertical effects brought by the change in tax rates.The original low-price products have increased their costs due to the implementation of the new tax system;light luxury products in the range of more than 1,000 yuan and less than 5,000 yuan,due to the change in the single import quota,the price has decreased compared to the pre-tax reform,and the profit margin has increased;and the cost difference caused by the original business model,the two companies should adjust product inventory in time and continuously improve the storage system.Among them,in the comparison of horizontal and vertical effects,the price range division and tax rate errors that occurred in previous scholars’ studies have been corrected,and the price ranges involved have been classified and studied in more detail,so that the unit price of corporate goods due to the new tax such as tax burden changes caused by tax rate adjustments,which provides useful supplements.On the other hand,combined with the SWOT analysis method,the company’s internal and external advantages and disadvantages are analyzed from the perspective of the effects of the implementation of the "positive list",and the countermeasures taken by the company are studied to obtain inspiration and reference.Finally,through the research on the actual countermeasures of W companies and Y companies,to summarize the general laws of the industry,and to combine the era of inclusive trade,from adjusting product structure,reducing logistics costs,optimizing storage and supply chain,strengthening user experience and rational using national policy,the five major aspects of these are set out to provide effective countermeasures and suggestions for China’s cross-border e-commerce retail import companies to deal with the impact of the new tax reform.In this way,we hope that China’s cross-border e-commerce retail import companies will turn the pressure of the new tax reform into a driving force for progress,and continue to promote the rapid development of the company itself and the entire industry.