The Shift and Impact of the US Cross-Border E-Commerce Taxation Policy towards China
Received: 2026-01-08Accepted: 2026-02-10Published: 2026-03-27
J. Int. Eco. Glo. Gov., 2026, 3(1), 14-23; https://doi.org/10.58244/jiegg.263755
Abstract: 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 [...] Read More.
Keywords: Tax policy; Cross-border E-commerce enterprises; Strategic trade policy
Keywords: Tax policy; Cross-border E-commerce enterprises; Strategic trade policy
Abstract
Abstract
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.
Keywords: Tax policy; Cross-border E-commerce enterprises; Strategic trade policy
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Funding
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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