Impact Of Inclusive Trade On Chinese Tax Revenue Based On Cross Border E-commerce

With the rapid development of cross-border e-commerce and the popularization of the Internet,the global trade landscape has undergone a great transformation.Traditional foreign trade companies have entered the field of cross-border e-commerce and various platforms have emerged.More and more people have chosen cross-border online shopping to obtain more diversified products and services to enhance their own welfare.At the same time,the crossborder e-commerce platform helps the small and medium-sized enterprises and individuals in the traditional trade to participate in international trade and form a new form,inclusive trade.The concept of inclusive trade was formally proposed by the United Nations Economic and Social Commission for Asia and the Pacific(ESCAP)in the 2013 Asia-Pacific Trade and Investment Report,and it has now become the focus of global attention.Given the rapidly changing global economic environment and the slowdown in world economic growth,it is particularly important to study the development of inclusive trade.This thesis first summarizes the research results of cross-border e-commerce,inclusive trade,and cross-border e-commerce taxation in relevant literature at home and abroad by using the Heckscher-Ohlin model,technology innovation theory,transaction cost theory as the Theoretical support,the status quo of China's e-commerce and cross-border e-commerce is analyzed,the taxation status of cross-border e-commerce is researched and the positive and negative impacts of inclusive trade based on cross-border e-commerce on taxes are qualitatively analyzed.Then from a quantitative point of view,it constructed the Internet penetration rate,the scale of online shopping users,and the economy growth rate,cross-border e-commerce transaction scale as a percentage of GDP,online shopping market B2 C transaction size,online shopping market C2 C transaction size,port infrastructure efficiency,customs procedures burden of a total of 8 indicators of cross-border e-commerce inclusive trade.And the degree of inclusive trade has been calculated.In addition,2012-2016 time-series data is selected,cross-border ecommerce inclusive trade degree,cross-border e-commerce transactions and cross-border ecommerce presumed tax rates are used as explanatory variables,and Chinese tax revenues are interpreted variables.Utilizing the unit root test,OLS estimation and heteroscedasticity test,quantitative analysis and research from the perspective of mathematics and physics,we conclude that inclusive trade promotes the increase of Chinese tax revenue.Finally,we address the problems and empirical studies of cross-border e-commerce and inclusive trade in China at this stage.As a result,it proposes taxation countermeasures and suggestions to promote the development of inclusive trade.