自媒体视阈下民族文化产品的市场营销探析

自媒体具有信息传播快,用户数量大,交互性好和进入门槛低的特点,受到很多企业的青睐并进军该领域。同时,自媒体的系列优势也符合民族文化产品营销的需求。架起自媒体与民族文化产品营销的桥梁,借助自媒体平台建立长效营销机制,可以让个性化的具有人文关怀的民族文化产品立于不败之地。

消费者在线购买宠物用品的影响因素研究

宠物经济日渐火热,但中国的宠物行业发展起步较慢,宠物电商平台具有较大的发展潜力,因此研究消费者在线购买宠物用品的影响因素具有重要意义。本文以S-O-R模型为理论基础,构建了结构方程模型,将消费者在线购买宠物用品的影响因素分为产品包装、产品质量、物流服务以及客服服务,考虑4个变量对感知价值的影响,以及感知价值对购买意愿的影响。研究结果显示,产品包装、产品质量、物流服务、客服服务对感知价值均存在着正向显著的影响,感知价值对购买意愿存在着正向显著的影响。研究丰富了关于消费者在线购买宠物用品的影响因素的探索,并以此为基础,为宠物电商平台的管理提供了理论依据和对策建议。

数字经济下考虑市场竞争的电商平台物流资源共享策略研究

数字经济与实体经济深入融合的背景下,针对电子商务行业物流资源供需矛盾及物流服务质量差异显著等问题,本文以一个电商平台、一个第三方卖家和消费者所组成的电子商务供应链为研究对象,并将市场竞争要素纳入考虑范畴,分别构建无物流资源共享和物流资源共享模式下的Stackelberg博弈模型,探究市场竞争下物流资源共享对电商平台和第三方卖家产品定价、市场需求和企业利润的影响。研究发现:1) 当市场竞争程度较小时,物流资源共享会扩大第三方卖家的市场需求,降低电商平台的市场需求。2) 当市场竞争程度较大时,物流资源共享将会提高博弈双方产品的销售单价。3) 当市场竞争程度为[0.57, 0.67]时,物流资源共享将会实现博弈双方收益的帕累托改进,实现博弈双方“共赢”。Under the background of the deep integration of the digital economy and the real economy, for the contradiction between the supply and demand of logistics resources in the e-commerce industry and the significant difference in the quality of logistics services, this paper takes the e-commerce supply chain composed of an e-commerce platform, a third-party seller and consumers as the object of study, and takes the elements of market competition into account, and constructs the Stackelberg game model under the mode of no logistics resource sharing and logistics resource sharing respectively. Stackelberg’s game model is constructed to investigate the effects of logistics resource sharing on product pricing, market demand and corporate profits of e-commerce platforms and third-party sellers under market competition. The study finds that: 1) When the degree of market competition is small, logistics resource sharing will expand the market demand of third-party sellers and reduce the market demand of e-commerce platforms. 2) When the degree of market competition is large, the sharing of logistics resources will increase the unit price of the products of both parties to the game. 3) When the degree of market competition is [0.57, 0.67], the sharing of logistics resources will realize the Pareto improvement of the benefits of both sides of the game, and realize the “win-win” situation of both sides of the game.

数字化转型背景下组织韧性的培育研究综述

在这个飞速变化的数字化时代,市场环境诡谲莫测,各种机遇蜂拥而至,产业如雨后春笋般蓬勃发展,但是随之而来的各种风险也不容小觑。在这个背景下,创造出优秀绩效的企业都拥有一种特殊的能力,即数字化转型背景下的组织韧性。组织韧性作为企业在危机情境下有效应对危机冲击并实现持续成长与繁荣的特殊能力,已成为企业在飞速发展变化的环境下实现可持续发展的关键。组织韧性作为一个新兴的概念,一经提出就受到广大学者的热烈讨论,发展迅速。但是也正因其概念较为新颖,导致国内外对其的研究成果较少,且大多数都聚焦于常规典型环境下,对数字化转型的背景下的组织韧性培育的研究更加缺乏。本文基于数字化转型的时代背景,结合VUCA环境,聚焦于企业组织韧性的培育,通过对韧性的概念进行分析梳理,定性分析韧性对企业的影响以及如何利用数字化技术培养企业韧性展开,并辅以定量分析,提出以下几点观点:数字化转型可以正向调节社会资本,激发企业内部创新和创造力,提高组织的抗风险能力,从而加强企业韧性的塑造,旨在为企业在数字化转型中韧性的培养提供实用的指导和建议。

论新型支付方式下盗窃罪与诈骗罪的区别

随着时代发展和科技进步,新型支付方式的不断涌现,侵财手段不断翻新。以往在传统支付方式下,盗窃罪与诈骗罪的区分都存在着不小的难度,新型支付方式的出现更是让两罪的区分变得更加的模糊复杂。但正是因为两者的区分难度大,才更加需要对两罪进行准确合理的区分。文章从三个颇受争议的案件作为切入口——臧进泉案、偷换二维码案和擅自登陆他人支付宝给他人转账案。通过对这三个案件的定性分歧和焦点争议,进行深入的分析,并说明两罪之间区分的关键因素。从盗窃罪与诈骗罪的处分行为入手,对处分意识的必要性进行分析。对于支付宝等具有支付功能的第三方软件在司法实践中能否被骗,和第三方介入时对被害人的确认都有了明确的说明。在新型支付方式下,区分盗窃罪与诈骗罪,对于司法实践中精准打击犯罪和定罪量刑,保护被害人的合法权益具有十分重要的意义。With the development of the times and the advancement of science and technology, new payment methods continue to emerge, and the means of invading money are constantly being renovated. In the past, it was difficult to distinguish the crime of theft and the crime of fraud under the traditional payment method. The emergence of new payment methods has made the distinction between the two crimes more blurred and complicated. But because the distinction between the two is difficult, it is even more necessary to make an accurate and reasonable distinction between the two crimes. This article will start with three controversial cases—the Zang Jinquan case, the case of stealing a QR code, and the case of unauthorized access to Alipay to transfer money to others. Through the qualitative differences and focal disputes in these three cases, an in-depth analysis is carried out, and the key factors that distinguish the two crimes are illustrated. Starting from the disciplinary actions of theft and fraud, the necessity of disciplinary awareness is analyzed. Whether third-party software with payment functions such as Alipay can be deceived in judicial practice and the victim’s grasp when the third party intervenes has been clearly explained. Distinguishing the crime of theft and the crime of fraud under the new payment method has profound significance for conviction and sentencing in judicial practice, precise crackdown on crimes and protection of the legal interests of victims.

企业数字化转型对财务风险的影响研究——基于信息透明度和创新绩效的双重路径

在当前全球经济的大背景下,数字化转型已经成为引领新一代产业变革的核心力量。文章基于2013~2022年间创业板上市公司的数据,深入探析数字化转型对其财务风险的潜在效应,构建OLS模型,研究数字化转型对企业财务风险的影响,并从信息透明度和创新绩效这两个方面入手,分析其中的作用机制。研究发现,数字化转型会显著减弱财务风险。机制分析发现,数字化转型能够通过提高信息透明度和创新绩效两条渠道,降低企业财务风险。异质性分析发现,数字化转型降低财务风险的效应在非国有企业、非制造业企业更为明显。基于此,本文建议企业加强内部控制,鼓励政府出台相应政策,形成有利于企业的数字化转型环境,同时督促企业提高信息透明度及创新绩效,以期为正在进行数字化转型并应对财务风险的企业提供有力支持和指导。In the context of the current global economy, digital transformation has become the core force leading a new generation of industrial change. Based on the data of GEM listed companies from 2013 to 2022, this paper analyzes the potential effects of digital transformation on their financial risks, builds an OLS model, studies the impact of digital transformation on corporate financial risks, and analyzes the mechanism from two aspects: information transparency and innovation performance. The study found that digital transformation significantly reduces financial risk. The mechanism analysis found that digital transformation can reduce the financial risk of enterprises through two channels of improving information transparency and innovation performance. Heterogeneity analysis shows that the effect of digital transformation on reducing financial risks is more obvious in non-state-owned enterprises and non-manufacturing enterprises. Based on this, this paper suggests that enterprises strengthen internal control, encourage the government to introduce corresponding policies, form a conducive digital transformation environment for enterprises, and urge enterprises to improve information transparency and innovation performance, so as to provide strong support and guidance for enterprises undergoing digital transformation and coping with financial risks.

数商兴农背景下山东省县域农产品跨境电商发展研究

随着数字经济的蓬勃发展,跨境电商逐渐成为农产品流通的新模式。本文以山东省县域农产品跨境电商为研究对象,运用SWOT分析其在数商兴农背景下的发展现状,探讨制约其发展的因素,并提出相应的发展策略。研究发现,虽然山东省县域农产品跨境电商发展势头良好,但仍存在产业结构滞后、物流体系不完善、缺乏统一标准、人才短缺等问题。本文建议通过加强基础设施建设、完善供应链、确立认证体系、培养专业人才等措施,推动山东省县域农产品跨境电商的健康快速发展。

产业政策与企业绿色创新:文献综述与研究展望

如何推动经济社会绿色发展是当今时代的核心议题,促进企业绿色创新成为了各国推行绿色发展的重要政策视角。文章基于产业政策视角对企业绿色创新理论机理进行剖析,解析中国产业绿色发展及相应政策实践中存在的问题。研究发现:产业政策对企业绿色创新具有重要的推动作用。通过制定和完善相关法律法规、提供税收优惠和补贴、设立绿色创新基金等手段,产业政策为企业绿色创新提供了明确的法律框架、经济激励和资金支持。产业政策在促进企业绿色创新方面发挥着不可替代的作用,对于推动经济高质量发展和实现可持续发展目标具有重要意义。How to promote green development in the economy and society is a core issue in today’s era, and promoting corporate green innovation has become an important policy perspective for countries to implement green development. This article analyzes the theoretical mechanism of corporate green innovation from the perspective of industrial policy, and examines the issues existing in China’s industrial green development and corresponding policy practices. The study found that industrial policies play a significant role in promoting corporate green innovation. By formulating and improving relevant laws and regulations, providing tax incentives and subsidies, establishing green innovation funds, and other means, industrial policies provide enterprises with a clear legal framework, economic incentives, and financial support for green innovation. Industrial policies play an irreplaceable role in promoting corporate green innovation, which is of great significance for promoting high-quality economic development and achieving sustainable development goals.

金砖国家数字服务贸易国际竞争力比较研究

随着电子信息技术和服务行业的结合,数字服务贸易正飞速发展。金砖国家的数字服务贸易也正在快速发展,并且互相竞争。本文将基于WTO数据库2012~2021年数字服务贸易数据,对金砖五国数字服务贸易总进出口量以及各数字服务贸易行业竞争力进行分析,并且利用TC指数、RCA指数以及IMS指数对金砖五国数字服务贸易总体及各行业进行对比分析。研究表明:我国数字服务贸易竞争力在不断提高,尤其表现在金融和知识产权服务行业;印度数字服务贸易竞争力在知识产权和商业服务领域最强,不过在电子信息服务方面下降明显;巴西和俄罗斯两国数字服务贸易竞争力相当,优势行业主要在知识产权服务领域;南非的数字服务贸易结构均衡,在金融和个人文娱服务方面竞争力高于其他国家。

《电子商务法》“通知–删除”规则适用研究

《中华人民共和国电子商务法》中“通知–删除”规则的确立为电商领域知识产权侵权纠纷提供了救济路径。然而,“通知–删除”规则在实际应用中存在电商平台的审查义务与能力不匹配、权利人与平台内经营者风险分配不均等情况,甚至成为权利人谋求不正当利益的工具。本文在结合“通知–删除”规则演变进程的基础上,分析该规则未达到立法初衷的缘由,并重新审视电商平台经营者的权责,以更好地实现该规则的立法目的,促进电商平台知识产权保护生态的良性发展。

直播带货中的商业伦理问题研究

随着互联网技术的飞速发展,直播带货成为电商领域的新热点。然而,直播带货的迅猛增长也暴露出诸多商业伦理问题。本文旨在分析直播带货中的商业伦理问题,探讨其产生的原因,并提出相应的解决策略,以促进直播带货行业的健康发展。With the rapid development of Internet technology, live streaming with goods has become a new hot spot in the field of e-commerce. However, the rapid growth of live streaming with goods has also exposed many business ethics problems. The purpose of this paper is to analyze the business ethics problems in live streaming with goods, explore the reasons for their emergence, and propose corresponding solution strategies to promote the healthy development of the live streaming with goods industry.

基于演化博弈的场内数据交易主体运行策略研究

随着数据开始进行流通交易,各地的数据交易所陆续建立,探究场内交易主体的策略选择及其影响因素,对于解决目前场内交易额度低、主体参与积极性不高、市场监制不足等问题具有重要意义。本文构建包含企业、数据交易平台、政府三方的演化博弈模型,分析各参与方的策略演化路径及系统均衡点并进行数值仿真分析。研究表明:三方策略选择与收益、奖惩、成本以及风险等多重变量相关,同时三者的策略选择会互相影响;政府监管、平台引导会提高企业参与场内交易的积极性,而收益是企业参与场内交易的关键考量因素;企业作为数据供需双方,是实现场内交易运行机制达到纳什均衡的关键主体。

数字化转型能降低银行流动性风险吗?——基于A股上市银行的实证分析

随着数字技术的广泛应用,银行业也正进行数字化转型。本文以2010~2021年38家A股上市银行为研究样本,实证分析上市银行数字化转型对其流动性风险的影响及其作用机制。结果表明:数字化转型能降低银行流动性风险;机制分析发现,盈利能力发挥中介作用,数字化转型通过提高银行盈利能力而降低流动性风险;调节效应分析发现,资本充足率对数字化转型降低银行流动性风险有正向调节作用;异质性分析发现,银行数字化转型降低流动性风险的作用显著存在于城商行和国有行;考虑到2015年股市冲击以及2020年、2021年新冠疫情对上市银行流动性风险存在影响,通过调整样本时间区间进行稳健性检验,结果仍然成立。进一步研究发现,通过运用随机森林模型,银行的管理数字化转型对流动性风险的降低影响更大。With the wide application of digital technology, the banking industry is also undergoing digital transformation. Taking 38 A-share listed banks from 2010 to 2021 as research samples, this paper empirically analyzes the impact of digital transformation of listed banks on their liquidity risk and its mechanism. The results show that digital transformation can reduce the liquidity risk of banks;Mechanism analysis shows that profitability plays an intermediary role, and digital transformation reduces liquidity risk by improving bank profitability;The regulatory effect analysis shows that the capital adequacy ratio has a positive regulatory effect on reducing the liquidity risk of banks in digital transformation;Heterogeneity analysis shows that the role of digital transformation of banks in reducing liquidity risk exists significantly in city commercial banks and state-owned banks;Considering the impact of the stock market shock in 2015 and the COVID-19 epidemic in 2020 and 2021 on the liquidity risk of listed banks, the results are still valid by adjusting the sample time interval for robustness test. Further research shows that by using the stochastic forest model, the digital transformation of bank management has a greater impact on reducing liquidity risk.

虚拟形象在提升网络营销效果中的策略创新与应用研究

随着互联网技术的飞速发展和国家文化强国、网络强国战略目标的提出,虚拟形象作为新兴营销工具,凭借其独特的魅力和广泛的应用前景,在网络营销中占据重要地位。通过文献综述与理论基础分析,本文阐述了虚拟形象的概念、发展及其在营销领域的应用机制。随后,详细探讨了虚拟形象的构建策略与个性化设计,包括角色定位、技术赋能、粉丝参与及差异化特征、场景化应用、互动体验等方面。进而,分析了虚拟形象在社交媒体营销、电商平台推广、直播带货、内容营销及游戏娱乐营销等多场景中的具体应用及其效果。同时,本文还讨论了虚拟形象在网络营销中面临的隐私保护、伦理争议及法律法规等挑战,并提出了相应的应对策略。最后,本文总结了虚拟形象在提升网络营销效果中的关键价值,并展望了其未来发展趋势。With the rapid development of Internet technology and the proposal of the strategic objectives of national cultural power and network power, virtual image, as an emerging marketing tool, occupies an important position in network marketing by virtue of its unique charisma and wide application prospects. Through literature review and theoretical foundation analysis, this paper describes the concept of virtual image, its development and its application mechanism in the field of marketing. Subsequently, the construction strategy and personalised design of virtual image are discussed in detail, including character positioning, technology empowerment, fan participation and differentiated characteristics, scenario-based application, interactive experience and other aspects. Then, it analyses the specific application of virtual image and its effect in multiple scenarios, such as social media marketing, e-commerce platform promotion, live streaming with goods, content marketing and game entertainment marketing. At the same time, this paper also discusses the challenges of privacy protection, ethical disputes, and laws and regulations faced by virtual images in online marketing, and puts forward corresponding coping strategies. Finally, this paper summarises the key value of avatars in enhancing the effectiveness of online marketing and looks forward to its future development trend.

大数据背景下农村电商物流的可持续发展研究——基于多中心协同治理理论

随着大数据时代的到来和数字乡村建设的不断深入,我国农村电商取得很大的发展,成为了乡村经济发展的重要引擎。与此同时,与之相对应的农村电商物流也迎来了新的发展契机。文章以贵州省W镇为例,从多中心协同治理视角出发,强调多元利益主体的协商与合作,分析多中心协同治理模式中多元主体的角色定位,并基于此探究大数据背景下我国农村电商物流存在的问题,分别从政府、企业、村民、社会组织的角度提出发展性建议,以期解决我国农村电商物流存在的难题,助力乡村振兴。With the advent of the era of big data and the deepening of digital rural construction, China’s rural e-commerce has made great progress and become an important engine for rural economic development. At the same time, the corresponding rural e-commerce logistics has also ushered in new development opportunities. Taking W Town, Bijie City, Guizhou Province as an example, this paper emphasizes the consultation and cooperation of multiple stakeholders from the perspective of multi-center collaborative governance, analyzes the role positioning of multiple subjects in the multi-center collaborative governance model, and explores the problems existing in China’s rural e-commerce logistics under the background of big data based on this, and puts forward development suggestions from the perspectives of government, enterprises, villagers and social organizations, to solve the problems of rural e-commerce logistics in China and help rural revitalization.

大数据能力对企业颠覆性创新的影响研究——基于资源编排能力的视角

如何利用大数据驱动创新是数字经济时代企业创新管理面临的重大挑战,已有文献主要检验了大数据能力与创新的关系,较少探讨大数据能力对颠覆性创新的影响。基于240家制造企业的样本数据,以资源编排能力为中介变量,组织敏捷性作为调节变量构建了大数据能力影响企业颠覆性创新的概念模型,并运用AMOS软件进行实证检验。研究发现:大数据能力对资源编排能力和颠覆性创新都具有显著正向影响;资源编排能力在大数据能力与颠覆性创新关系中起部分中介作用;组织敏捷性对大数据能力和资源编排能力的关系具有正向调节作用。研究揭示了大数据能力影响颠覆性创新的内在机理,并就企业如何利用大数据能力开展颠覆性创新提出建议。How to utilize big data to drive innovation is a major challenge for enterprise innovation management in the era of digital economy. The existing literature has mainly tested the relationship between big data capability and innovation, but less explored the impact of big data capability on disruptive innovation. Based on the sample data of 240 manufacturing enterprises, a conceptual model of big data capability influencing enterprise disruptive innovation is constructed with resource orchestration capability as the mediating variable and organizational agility as the moderating variable. AMOS software was used to test the model empirically. The study found that: big data capability has a significant positive impact on both resource orchestration capability and disruptive innovation;resource orchestration capability plays a partial mediating role between big data capability and disruptive innovation;and organizational agility has a positive moderating effect on the relationship between big data capability and resource orchestration capability. The study reveals the intrinsic mechanism of big data capabilities affecting disruptive innovation and makes suggestions on how enterprises can utilize big data capabilities for developing disruptive innovation.

电商企业的企业社会责任对消费者消费能力的影响

企业的社会责任直接影响消费者的消费意愿、支出水平、信任度和消费习惯,改善企业社会责任形象可以进一步提高消费者消费能力。分析了电商企业在环境保护、社会公益、消费者权益保护等方面的责任承担现状,探讨了企业社会责任履行对提升消费者消费能力的影响。研究发现,提高企业在环境保护和社会公益方面的投入能够增强消费者的品牌认同感和忠诚度,提高消费意愿和支出水平。强化消费者权益保护和提高职工福利可以提升消费者的消费信任和消费能力。Corporate social responsibility directly affects consumers’ consumption willingness, spending level, trust and consumption habits. Improving corporate social responsibility image can further improve consumers’ consumption ability. This paper analyzes the current situation of responsibility of e-commerce enterprises in environmental protection, social welfare, consumer rights and interests protection, and discusses the impact of CSR fulfillment on improving consumer consumption power. It is found that increasing the investment of enterprises in environmental protection and social welfare can enhance the brand identity and loyalty of consumers, and improve the consumption willingness and expenditure level. Strengthening consumer protection and improving employee welfare can enhance consumer trust and consumption ability.

电气企业在转型升级发展中的产品营销策略研究

随着全球能源发展方向的变化,能源结构的改变势在必行,但在变革过程中,电力仍然占据着重要的地位,电气企业早已面临巨大的转型压力,传统的发展战略与路径需要尽早革新。无论是国有还是民营电气企业早已在转型升级道路上使出浑身解数,各企业正在利用自身的技术积累、人才资源结合各项资源整合,拓展增量业务,以期产品能够获得更多的市场,成为新的业绩增长点,为企业的长远发展布下战略布局。本文从电气企业的转型升级发展和产品营销策略的现状出发,提出了在转型升级发展中的产品营销策略中存在的问题,并给出了优化策略。With the changing direction of global energy development, the change of energy structure is imperative. However, in the process of transformation, electricity still occupies an important position, and electrical enterprises have already faced enormous transformation pressure. Traditional development strategies and paths need to be reformed as soon as possible. Both state-owned and private electrical enterprises have already exerted all their efforts on the road of transformation and upgrading. Each enterprise is utilizing its own technological accumulation, talent resources, and integrating various resources to expand incremental business, in order to obtain more market share for its products, become new performance growth points, and strategically layout for the long-term development of the enterprise. This article starts from the current situation of the transformation and upgrading development of electrical enterprises and product marketing strategies, proposes the problems in product marketing strategies in the process of transformation and upgrading development, and provides optimization strategies.

电商发展背景下O2O社区居家养老模式现状与发展研究

随着我国人口老龄化的加剧,传统的养老服务模式已难以满足老年人多样化的需求。在“互联网+”时代,随着电子商务市场的日益完善,O2O (Online to Offline)社区居家养老模式应运而生,打破传统养老服务的瓶颈,构建起一个更加开放、高效、多元的养老服务体系,成为养老服务领域的重要创新方向,为我国老龄化社会的可持续发展提供有力支撑。本文将从电商发展背景下O2O社区居家养老模式的发展现状及问题、O2O社区居家养老模式面临的挑战进行分析,并提出相应的建议,通过加强制度建设,培养专业人才,多元化资金筹措,利用新技术提升服务质量,构建多层次服务体系等来推动O2O社区居家养老模式的可持续发展,以期为未来养老服务的发展提供参考。With the aggravation of population aging in China, the traditional model of senior care service has been difficult to meet the diversified needs of the elderly. In the era of “Internet+”, with the increasing improvement of the e-commerce market, O2O (Online to Offline) community home care model came into being, breaking the bottleneck of the traditional elderly care services and building a more open, efficient and diversified elderly care service system, which has become an important innovation direction in the field of elderly care services and provides strong support for the sustainable development of China’s aging society. In this paper, we will analyze the development status and problems of O2O community home care model under the background of e-commerce development, the challenges faced by O2O community home care model, and put forward corresponding suggestions to promote the sustainable development of O2O community home care model by strengthening the system construction, cultivating professionals, diversifying financing, using new technologies to improve the quality of service, and constructing a multilevel service system, in order to provide reference for the future development of elderly care services.

数字服务税对我国“走出去”企业的影响以及应对政策

数字技术的持续发展正在改变人们生活的方方面面。与此同时,数字经济带来的税收问题也受到国际社会的高度关注。为了填补数字化背景下的税收漏洞,许多国家纷纷实施数字服务税。而如今,越来越多的国家开始加入征收数字服务税的行列,学术界也正在关注这一全新的政策工具,并开始寻找理论上合理的解释。然而,国际共识的达成仍是未知的一个问题,各国单方面征收的数字服务税仍然存在争议。本文中,我们将以阿里巴巴集团为例,分析数字服务税对中国企业“走出去”可能产生的影响以及应对政策。The continuous development of digital technologies is changing every aspect of people’s lives. At the same time, the tax issues brought about by the digital economy have also attracted great attention from the international community. To fill tax loopholes in the digital context, many countries have implemented digital services tax. Today, more and more countries are beginning to join the ranks of the collection of digital services tax, and the academic community is also paying attention to this brand-new policy tool and beginning to look for a theoretically reasonable explanation. However, international consensus is still an unknown issue, and the digital service tax unilaterally levied by various countries is still controversial. As a major economic country, China should face up to the disputes, actively reform and improve the domestic tax system, and create a suitable tax environment for the development of the domestic digital economy when the development prospects of the digital service tax are unknown. In this article, we will take Alibaba Group as an example to analyze the possible impact of the digital service tax on Chinese companies’ “going out” and the corresponding policies.