跨境电商新税制改革对试点城市的影响分析:以宁波为例

The Impact of New Tax System Reform on Cross-border E-commerce on Pilot Cities: A Case Study of Ningbo

跨境电子商务是一种新型贸易方式和新型业态,但是跨境电商新税制改革"四八新政"实施后,整个行业却面临断崖式下跌。随后,相关监管部门决定暂停该政策设立缓冲期。此次新税制改革对跨境电商相关主体如消费者、跨境电商平台、传统外贸企业等都产生巨大影响。本文以跨境电商试点城市浙江省宁波市为样本区域,进行实地调查,收集一手和二手数据建立SPSS数据库,进行基本描述和回归分析,以明晰跨境电商新税制改革对试点城市宁波的影响,为相关部门提供决策参考。

The cross-border electronic commerce is a new format. After the implementation of the new cross-border e-commerce tax system reform, the whole industry is facing a cliff-like decline. Subsequently, the relevant regulatory authorities decided to suspend the policy and set a buffer period. The new tax system reform has a great impact on cross-border e-commerce related subjects such as consumers, platforms and traditional trade enterprises. This paper takes Ningbo City, Zhejiang Province, as a sample area for crossborder e-commerce pilot city to conduct a field survey, collect primary and secondary data to establish SPSS database for basic description and regression analysis so as to clarify the impact of cross-border e-commerce new tax system reform on the pilot city of Ningbo and provide decision-making reference for relevant departments.