Research On "Tax Inclusive" Decision Of Cross-border Import E-commerce Sellers

In recent years,with the gradual maturity of the cross-border import e-commerce market,it has become a consumption habit for Chinese residents to buy products through cross-border e-commerce platforms.However,the consumers have to pay additional taxes when purchasing the commodity,so some businesses bear the tax fees for consumers for the purpose of promotion,so this we call it "Tax inclusive".This paper establishes a game theory model to establish a decision-making chain for cross-border e-commerce platforms,tax authorities and e-commerce sellers,and uses the reverse solution method to analyze whether the behavior of "Tax inclusive’ affects the product price and final profit of the above parties.The results are as follows:① The proportion of cross-border e-commerce sellers paying taxes does not affect the optimal profits and taxes of tax authorities,cross-border e-commerce platforms and e-commerce sellers;②The optimal selling price of e-commerce is positively correlated with the proportion of taxes and fees borne by e-commerce;③The optimal profit and tax collection of cross-border e-commerce platforms,tax authorities and e-commerce sellers are negatively correlated with the purchase price of goods sold.This paper also collected 4211 effective commodity data of Kaola with crawler software.The above data were analyzed using SPSS 26.After the analysis,it is found that:① whether or not the merchants of beauty products,skin care products and milk powder products choose "tax inclusive" has no significant impact on the commodity price,but has a significant impact on the price of vitamins and facial mask products;② In addition to milk powder,the self operated shops on the platform are more dominant on the whole,and the sales price of non self operated shops is more significantly affected by "tax inclusive" and discount;③ Improving the product power of the product itself or increasing the degree of consumers’ dependence on the product can reduce the sensitivity of consumers to the price of the product.This paper analyzes the impact of the decision-making of cross-border e-commerce merchants on the price of sales products through the game theory model and real sales data,and adds the game between tax authorities and e-commerce platforms in the game decision-making process,which is not limited to the game between merchants.Based on the analysis of real sales data,the price impact of different product types on "tax inclusive" behavior is pointed out.At the same time,it pointed out the monopoly of cross-border import e-commerce platforms and provided some opinions on policies and business behaviors.