The Research On Influencing Factors Of Retail Import Of Cross-border E-Commerce Enterprises Under Tax Reform Environment

Due to the irregularity of China's cross-border e-commerce retail import tax system structure,the cross-border e-commerce retail import industry tax loss is seriously serious,seriously undermining the fairness of the market.In 2016,China issued a notice to reform the existing postal tax,In 2017 and 2018,the list of goods and adjustment notices were successively introduced.The new tax rate of the tax reform new policy is quite different from the original postal tax,and customs declaration There has also been a change in regulation.Therefore,it is of practical significance to explore the changes between the factors affecting the retail import of cross-border e-commerce enterprises before and after the tax reform.The purpose of this paper is to explore the factors affecting the retail import of cross-border e-commerce enterprises under the tax reform environment.Firstly,this paper defines what is cross-border e-commerce and cross-border retail import,and establishes the research object of cross-border e-commerce enterprises carrying out retail import business.Secondly,based on the previous research results and enterprise research,it constructs a system of factors affecting the retail import of cross-border eThere are four first-level factors and 15 second-level factors,the first-level factors are institutional factors,commodity service factors,cost factors and talent factors respectively.Thirdly,the impact of tax reform on the four factors is explored,and the specific tax burden changes of the industries studied in this paper are calculated in detail for empirical research.Then,sample data are collected through questionnaire survey,and sample data are collected by SPSS software.Descriptive statistical analysis,reliability and validity analysis are carried out to test the credibility of the data,and then BP neural network model is used to analyze the data.The relative strength of each factor before and after the tax reform is obtained,and the changes of the intensity of each factor before and after the tax reform are compared,so as to explore the impact of tax reform on the factor system.Finally,combined with the empirical results,in enterprises.The government and consumers put forward relevant suggestions.The findings of this study are as follows:(1)Before the change of tax burden,the order of influence on retail import of cross-border e-commerce enterprises from strong to weak is commodity service factor,cost factor,talent factor and system factor,among which the most influential factor is commodity quality,procurement cost and distribution time limit,indicating that the quality of commodities,procurement cost and logistics efficiency are the best for enterprises.First of all,the impact of institutional factors is relatively small,which also shows that tax reform has a lot of room to play.(2)After the change of tax burden,the intensity of action among the factors has changed.The relative effect intensity of cost factors and customs clearance requirements restriction factors related to the change of tax burden has increased,while the relative effect intensity of factors not related to it has decreased.Cost factor is the most influential factor than service factor,but the quality of goods and procurement cost are still the most important two factors,indicating that improving quality and controlling cost are the most powerful means for enterprises in competition.