Research On The Impact Of Tax Policies On Enterprises Development In Comprehensive Pilot Zones For Cross-border E-commerce

"Accelerate the development of the digital economy,promote its integration with the real economy,build a digital industry cluster with international competitiveness ",this was proposed in the report of the 20 th National Congress of the Communist Party of China.As an important form of the digital economy in international trade,cro ss-border e-commerce has wide adaptability and strong vitality,it pos es new requirements for government management methods.As the a uthority that formulates tax policies and implements tax collection a nd management,how the tax department makes decisions and imple ments policies directly affects whether the tax policy goals can be achieved.This article takes the Wuhu Cross-border E-commerce Co mprehensive Pilot Zone as the research objective,adopts the compari son analytic method,takes the impact of tax policies on enterprises i n comprehensive pilot zones as the research purpose,and explores th e dual impact of policies on enterprises by combing the tax policie s in the comprehensive pilot zone,which is beneficial for tax autho rities to identify policy loopholes and problems,thereby solving pro blems,and gradually improving tax policies and risk prevention and control.It has certain academic value and practical significance for the healthy development of China’s cross-border e-commerce,the i mprovement of China’s tax system,and the reasonable and legal be havior choices for cross-border enterprises.There are three innovative points in this article: firstly,in terms of research direction,the domestic research on cross-border e-comm erce tax policies in the comprehensive pilot zone is mostly focused on policy theory,and there is little research on the object of polic y action,and the research on the comprehensive pilot zone is mainl y concentrated in developed cities such as Hangzhou and Ningbo,with few case studies on small and medium-sized cities.This paper selects Wuhu as the research object,which not only enriches the s tudy of policy objects,but also provides reference for cities of the same level.Secondly,in terms of research methods,this paper is pr oblem-oriented and more targeted.Starting from the impact of tax policies on Wuhu enterprises in the cross-border e-commerce compr ehensive pilot zone,using methods such as case analysis and comp arative analysis,based on case data,analyzing the impact of tax polic ies in the cross-border e-commerce comprehensive pilot zone on the number of enterprises entering and exporting with significant differ ence detection methods,and the current dilemma of cross-border e-c ommerce tax policies in the comprehensive pilot zone is deeply exp lored,and countermeasures and suggestions are analyzed.Thirdly,in terms of research content,by asking the staff of the Commerce Bur eau,visiting the government website and other ways,we have a co mprehensive understanding of the implementation of the cross-border e-commerce tax policy in Wuhu Comprehensive Pilot Zone,master practical and effective first-hand data and materials,and make full use of the market failure theory and risk management theory,whic h put forward reference suggestions to help in-depth development of cross-border e-commerce in the Wuhu Comprehensive Pilot Zone a nd promote the overall stability and progress of China’s cross-borde r e-commerce industry.