Interregional Value-Added Tax in the Era of E-Commerce: Tax Policy Design Based on Big Data from Online Retailing

The value-added tax(VAT)in China is levied and allocated based on the origin principle.Under the background of the increasing substitution of online retail for traditional offline retail,this mechanism will exacerbate the disparity of regional tax revenue,and intensify tax competition among local governments.Therefore,reconsidering the allocation mechanism of value-added tax in China can be an important policy decision,and it is influenced by various economic and social factors.Firstly,we utilize large-scale retail transaction data from an e-commerce platform to measure regional disparities in retail and consumption among different regions and then reveals present tax policy results in revenue imbalance in different regions.Secondly,we establish a model based on game theory to illustrate how the origin principle leads to fierce tax competition among regions.Furthermore,by establishing and solving tax allocation models between local governments and the central government,this study simulates and calculates the degree of revenue imbalance under different scenarios and attempts to propose policy measures.The results indicate that implementing the destination principle will reduce regional tax imbalances.Moreover,adjusting the allocation ratio between the central government and local governments based on city levels is advantageous for further reducing regional tax revenue disparities.

Research on Professional Teaching Reform of the E-Commerce Major in Vocational Colleges Under the Internet Era

With the rapid development of science and technology,the face of human society has undergone great changes;with the emergence of the Internet era,all kinds of educational technology,equipment,and software in vocational colleges have been widely used to carry out education and teaching,and has achieved remarkable results.Based on this,colleges and universities’electronic commerce(e-commerce)professional teachers should try to rely on the Internet to build information teaching classrooms,introduce advanced methods to build efficient classrooms by integrating teaching resources,and optimize the top-level design,so as to activate the classroom atmosphere,mobilize students’emotions,make them immersed in the teaching of electronic commerce courses.In view of this,this paper combines the existing theory and experience,first analyzes the dilemma faced by the current teaching of e-commerce in vocational colleges,then discusses the practical significance of teaching reform based on the Internet era,and lastly puts forward the specific practice path.

Optimization and Innovation of the Operation Model of Mobile Social E-commerce under AI Empowerment:Taking the Female Community Platform“Little Red Book”as an Example

This article takes the female community platform“Little Red Book”as an example to explore the optimization and innovation of mobile community e-commerce operation mode under Artificial Intelligence(AI)empowerment.Firstly,the relevant concepts were defined,and then the unique attributes of mobile community e-commerce were analyzed.As a typical representative of mobile community e-commerce,Little Red Book introduces the background and characteristics of its platform,analyzes its mobile community operation mode,and focuses on exploring how to establish a mobile community e-commerce platform and effective operation mode under the empowerment of AI technology,to provide some reference and inspiration for the development and operation of Little Red Book and other e-commerce platform enterprises.

Technology and Infrastructure Considerations for E-Commerce in Chinese Agriculture

Information technology （IT） was one of the most intensively studied and extensively applied technologies in the 20th century and its research and application will be even more accelerated in the 21st century. The impact of IT is more farreaching than any one may have had imagined, encompassing all facets and sectors of society. Economically, e-commerce generated more than $1.5 trillion in the US in 2004 and is projected to be 30, 15 and 2.6% of the total manufacturing, whole sales and retail sales in the US in 2006 respectively. IT research in agriculture has so far been particularly applied to such fields as precision farming and bioinformatics and in extension and farming practices. As such, its potential application in agricultural e-commerce has only begun to be explored. The United States Department of Agriculture has identified four different functions that e-commerce firms perform in the agricultural sector. They are： （1） information distribution, （2） input supply, （3） commodity trading floor, and （4） logistics/supply chain management. Unlike other industrial products, agricultural products are much more diverse and difficult to process and handle. For instance, fruits and vegetables are perishable and have to reach the market and the hands of consumers within a short period of time. One of the problems for IT applications in agriculture is the lack of standard measures in characteristics and quality of perishable produce and processing foods. Standards are pre-requisites for effective IT application and e-commerce. According to the Global Commerce Initiative, standards bring scalability, portability and affordability to the business process. Standards speed up the supply chain and reduce errors and protect technology investments and ensure system to system interaction and interoperability. Because the complexity of issues involved in standardization, the process of standardization must involve the input and discussion from all segments of the society. Being the largest agricultural country in the world and one of the most active trading partners in the international market, China must also be involved in determining the standards for both domestic and international trades. These measures are the necessary foundations for e-commerce in agriculture. In this paper, we provide a review of the technological development of standardization and coding that are prerequisites for IT application in e-commerce. This understanding is important for professionals in China to promote e- commerce in agriculture. Finally, we propose that a national committee to be formed in China, which includes IT experts from private sectors, academic professionals and governmental officials. This committee should consider the progress being made elsewhere in the world, the unique properties of Chinese commodities and appropriate business models to determine a set of standard measures that are transportable and communicable digitally in the world market for China＇s e- commerce in agriculture.

Impacts of agri-food e-commerce on traditional wholesale industry:Evidence from China

Rapidly expanding studies investigate the effects of e-commerce on company operations in the retail market.However,the interaction between agri-food e-commerce(AEC)and the traditional agri-food wholesale industry(AWI)has not received enough attention in the existing literature.Based on the provincial panel data from 2013 to 2020 in China,this paper examines the effect of AEC on AWI,comprising three dimensions:digitalization(DIGITAL),agrifood e-commerce infrastructure and supporting services(AECI),and agri-food e-commerce economy(AECE).First,AWI and AEC are measured using an entropy-based combination of indicators.The results indicate that for China as a whole,AWI has remained practically unchanged,whereas AEC exhibits a significant rising trend.Second,the findings of the fixed-effect regression reveal that DIGITAL and AECE tend to raise AWI,whereas AECI negatively affects AWI.Third,threshold regression results indicate that AECI tends to diminish AWI with three-stage inhibitory intensity,which manifests as a first increase and then a drop in the inhibition degree.These results suggest that with the introduction of e-commerce for agricultural product circulation,digital development will have catfish effects that tend to stimulate the vitality of the conventional wholesale industry and promote technical progress.Furthermore,the traditional wholesale industry benefits financially from e-commerce even while it diverts part of the traditional wholesale circulation for agricultural products.

Impact of BRICS Trade Facilitation on China's Exports Using Cross-Border E-Commerce

With the rapid growth of the global digital economy, cross-border e-commerce, as an emerging form of trade, has gradually become a powerful engine to promote the development of global trade. BRICS is an important force in the global economy, and the progress of the BRICS countries' trade facilitation level has an important impact on the global trade environment. This paper conducts an in-depth study of the dynamic changes in BRICS trade facilitation from 2013 to 2022, and uses an extended gravity model to analyze the specific impact of this change on China's exports using cross-border e-commerce. The results show that although the BRICS countries have made some progress in trade facilitation, the overall level still needs to be improved, and there are obvious differences among member countries. However, the improvement of trade facilitation among BRICS countries has undoubtedly brought significant positive effects to China's exports using cross-border e-commerce.

Predicting Purchasing Behavior on E-Commerce Platforms: A Regression Model Approach for Understanding User Features that Lead to Purchasing

This research introduces a novel approach to improve and optimize the predictive capacity of consumer purchase behaviors on e-commerce platforms. This study presented an introduction to the fundamental concepts of the logistic regression algorithm. In addition, it analyzed user data obtained from an e-commerce platform. The original data were preprocessed, and a consumer purchase prediction model was developed for the e-commerce platform using the logistic regression method. The comparison study used the classic random forest approach, further enhanced by including the K-fold cross-validation method. Evaluation of the accuracy of the model’s classification was conducted using performance indicators that included the accuracy rate, the precision rate, the recall rate, and the F1 score. A visual examination determined the significance of the findings. The findings suggest that employing the logistic regression algorithm to forecast customer purchase behaviors on e-commerce platforms can improve the efficacy of the approach and yield more accurate predictions. This study serves as a valuable resource for improving the precision of forecasting customers’ purchase behaviors on e-commerce platforms. It has significant practical implications for optimizing the operational efficiency of e-commerce platforms.

Research on Current Situation and Legal Regulation of Cosmetics Live Streaming E-commerce in China

Analyze the compatibility between cosmetics and live streaming e-commerce from its own nature,marketing means and supply chain characteristics.According to the prominent problems,sort out the relationship between all parties in the cosmetics live e-commerce industry chain.Combined with the latest regulatory policies of live streaming e-commerce and cosmetics,the responsibilities of different subjects in cosmetics live streaming e-commerce are summarized,and relevant suggestions and countermeasures are put forward for the standardization and development of live streaming e-commerce.Cosmetics brand owners are the first responsible persons for product quality.Anchors,as a mixed identity between intermediary,advertising spokesperson and operator,should bear stricter joint and several liability when recommending products related to consumers’health.If anchors fail to clearly identify themselves in the recommendation process,thus causing consumers to mistake them for the operator of the cosmetics,they should assume the obligations of the operator.

How Does E-Commerce Policy Affect Consumption Disparities of Rural Households?-Evidence from China

In the context of China’s ongoing efforts to promote countryside revitalization and facilitate domestic economic circulation,it is of great significance to reduce the consumption disparity among rural households and unleash the consumption potential in the countryside.Based on data from China Family Panel Studies,this paper adopts a staggered difference-in-differences method to assess the impact of the e-commerce to enter rural areas on the consumption disparity among rural households.Findings:the comprehensive demonstration work of promoting e-commerce to enter rural areas has reduced the consumption disparity among rural households through the following mechanisms.Firstly,this policy initiative has mitigated the consumption-inhibiting effect on rural household consumption due to the local market size and external market accessibility by promoting the distribution of consumer goods to villages.Secondly,this policy initiative has also increased the agricultural income of rural households and reduced their consumption disparity by distributing farm produce to cities and enhancing the agricultural income of rural households.Moreover,the work is characterized by inclusive growth and is not susceptible to the“elite capture”phenomenon.

The Impact of E-Commerce Live Broadcasts on Consumers’Purchase Intention

E-commerce live broadcast has an important influence on consumers’purchase intention.The three dimensions of live broadcast content in the broadcast room are the number of comments,product quality,and live content as independent variables.A theoretical model is constructed with perceived value and risk as intermediaries and the consumers’purchase intention as the dependent variable,and corresponding hypotheses are put forward.We designed the scale,collected relevant data,and tested the model hypothesis using Statistical Package for Social Sciences(SPSS)and Analysis of Moment Structure(AMOS)software.The study found that the number of comments and product quality had a significant impact on perceived value,perceived risk,and consumers’purchase intention.From this conclusion,it is suggested that businesses should control the number of comments,strengthen the product quality of comments,and distinguish the repetition degree of the content of live broadcasts.

Analysis of the Current Situation, Influential Factors, and Countermeasures of Rural E-commerce Development

The development of rural e-commerce is becoming an important driver for the transformation of China’s rural economy,and with the rapid development of information technology and the upgrading of the agricultural industry,rural e-commerce is showing a vigorous momentum of development.Traditionally,agricultural products are mainly sold through traditional farmers’markets,which are subjected to geography and channel limitations,resulting in inefficient circulation of agricultural products.This paper analyzes the definition,the status quo,as well as the influencing factors of rural e-commerce development.On this basis,countermeasures for the advancement of rural e-commerce development are put forward.

Discussion on the Design of E-commerce AutomaticOperation ModuleOperation Module

E-commerce refers to a kind of business and trade activities, which are conducted under the situation that buyers and sellers do not meet each other by using a fast, easy and low-cost way. Along with the promotion and application of computer office automation, it is necessary for e-commerce module to develop towards automation, in which the core lies in making a good design for operation module. In this paper, the promotion of e-commerce in the information age is reviewed by the authors, the unique characteristics of e-commerce functional modules are analyzed, and also the most important point of the design of e-commerce automatic operation module is discussed. Hopefully, helps can be provided for relevant follow-up studies in the future.

Study on the Cooperative E-commerce Model between Enterprises based on the Value Chain

The real e-commerce between enterprises is based on the internal departments of enterprises and the cooperative interaction between enterprise and its partners. In this paper, on the basis of the theory of value chain, 11 cooperative e-commerce models between enterprises have been classified according to the activities of the cooperation between enterprises, and then every cooperative e-commerce model between enterprises is discussed. In practice, cooperative e-commerce between enterprises can be a combination of one or more e-commerce models between enterprises.

Research on the Development Model ofE - commerce Finance： A Case Study of the Cross-border Cooperation in Finance between banks and E-commerce companies

This purpose of this article is to provide an overview of the research situation and the development model of the E-commerce finance. This article takes the cross-border cooperation in finance between banks and E-commerce companies. This paper introduces three development models of E-commerce finance. Banks set up their own E-commerce platform. The banks take advantage of E-commerce platform. The E-commerce companies run financial business. The theoretical findings reported in this paper pave the way for embarking on the promising and relevant future research.

Analysis on the E-commerce Operation Model Selection of Traditional Enterprises

Along with the rapid development of information technology and the Internet, the network has gradually begun to develop its business function, which is providing an e-commerce trading platform. To keep pace with the development of the times and ensure a steadfast competitive position, traditional enterprises should pay attention to the development of e-commerce business and achieve enterprise marketing strategies through enough channels. In this paper, through the analysis on the current situation and restriction factors of e-commerce in traditional enterprises, suggestions are provided for traditional enterprises to construct sales model and marketing strategy, hoping a help can be provided for the enterprises to develop e-commerce and enhance the competitiveness in the market.

Discussion on the Design of E-commerce Automatic Operation Module

E-commerce refers to a kind of business and trade activities, which are conducted under the situation that buyers and sellers do not meet each other by using a fast, easy and low-cost way. Along with the promotion and application of computer office automation, it is necessary for e-commerce module to develop towards automation, in which the core lies in making a good design for operation module. In this paper, the promotion of e-commerce in the information age is reviewed by the authors, the unique characteristics of e-commerce functional modules are analyzed, and also the most important point of the design of e-commerce automatic operation module is discussed. Hopefully, helps can be provided for relevant follow-up studies in the future.

Discussion on the Design of E-commerce Automatic Operation Module

E-commerce refers to a kind of business and trade activities, which are conducted under the situation that buyers and sellers do not meet each other by using a fast, easy and low-cost way. Along with the promotion and application of computer office automation, it is necessary for e-commerce module to develop towards automation, in which the core lies in making a good design for operation module. In this paper, the promotion of e-commerce in the information age is reviewed by the authors, the unique characteristics of e-commerce functional modules are analyzed, and also the most important point of the design of e-commerce automatic operation module is discussed. Hopefully, helps can be provided for relevant follow-up studies in the future.

On the Operation and Organization Mode of the Enterprise＇s E-commerce

The E-business organization of enterprise comes into being due to the demand of era. With the development of the society, it has been developing from H type to U Mode, to the shape of matrix and then to the shape of the network. The evolution of these modes is derived from the necessity to serve customers and society better. This is the current E-business organization mode.

Self-innovating Accelerating the development and promotion of standards for E-commerce applications

The Eleventh Five-Year Plan places emphasis on enhancing the nation's innovation capabilities. Innovation forms a key part of the strategy to change China's central mode of growth to one that is based on science and technology.……