跨境电商零售产品的进口税收政策影响研究  

Research on the impact of import tax policy on cross-border e-commerce retail products

作　　者：王芹[1] WANG Qin(Huishang Vocational College,Hefei 230000,Anhui,China)

机构地区：[1]徽商职业学院,安徽合肥230000

出　　处：《贵阳学院学报（自然科学版）》2022年第4期12-15,20,共5页Journal of Guiyang University：Natural Sciences

基　　金：2020年徽商职业学院院级课题“新时代高职电子商务‘1+X’课证融通教学改革创新研究与实践”(项目编号:yj2020jx13)。

摘　　要：随着互联网技术不断发展和国民收入不断提高,网络购物逐渐兴起。在经济全球化的背景下,消费的地域限制也被打破,跨境电商零售进口越来越受到消费者和投资者的青睐。研究应用波特五力模型对跨境电商盈利模式进行分析,利用因子分析和调查问卷选取指标,利用多级模糊评价和定量分析计算指标权重,进而研究跨境电商零售产品进口税收政策对跨境电商盈利模式的影响。研究结果表明,问卷调查结果各变量的信度和效度均超过了0.8;二级指标进口税收政策指标的权重为0.373。以上结果说明,税收政策的实行对跨境电商的盈利模式产生了较大影响,电商平台应调整自身经营模式,以消费者为出发点,发挥自身的优势,以促使电商行业更好地发展。with the continuous development of Internet technology and the continuous improvement of national income,online shopping is gradually rising.In the context of economic globalization,the regional restrictions on consumption have also been broken,and cross-border e-commerce retail imports are increasingly favored by consumers and investors.The research applies Porter’s five forces model to analyze the profit model of cross-border e-commerce,selects indicators by factor analysis and questionnaire,calculates the index weight by multi-level fuzzy evaluation and quantitative analysis,and then studies the impact of the import tax policy of cross-border e-commerce retail products on the profit model of crossborder e-commerce.The results show that the reliability and validity of each variable of the questionnaire are more than 0.8;The weight of the secondary index import tax policy index is 0.373.The above results show that the implementation of tax policies has a great impact on the profit model of cross-border e-commerce.E-commerce platforms should adjust their business model,take consumers as the starting point and give full play to their advantages,so as to promote the better development of e-commerce industry.

关 键 词：跨境电商 税收政策 多级模糊评价 波特五力模型 

分 类 号：F812[经济管理—财政学]