The Shift and Impact of the US Cross-Border E-Commerce Taxation Policy towards China
Yifang Li1, Huanhuan Chen1,2,*
1 Beijing International Studies University, Beijing 100024, China. 2 School of European Languages and Cultures, Beijing Foreign Studies University, Beijing, 100089, China.
Currently, digital trade is accelerating the transformation of global cross-border e-commerce trade. However, the rise of trade protectionism has made cross-border e-commerce face an increasingly complex policy environment. Based on the theory of strategic trade policy, this paper deeply explores the strategic shift of the United States' cross-border e-commerce tax policy towards China in 2025 and its impact mechanism on Chinese cross-border e-commerce enterprises. The research finds that the United States uses taxation as a tool to implement strategic squeezing, transferring part of the profits of Chinese enterprises to domestic enterprises through profit shifting, and weakening the scale economy advantage of Chinese cross-border e-commerce enterprises. The shift in the United States' tax policy serves as a warning to Chinese cross-border e-commerce enterprises, which should attach importance to strengthening supply chain resilience, diversifying market development, and enhancing brand value.
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Funding
This research was funded by the Humanities and Social Sciences Research Project of the Ministry of Education (21YJC790146) - “Measurement and Influence Mechanisms of Cross-border E-commerce Logistics Resilience under Public Health Emergencies” .
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