Research Article

The Shift and Impact of the US Cross-Border E-Commerce Taxation Policy towards China

By: Yifang Li¹, Huanhuan Chen^1,2,*

¹Beijing International Studies University, Beijing 100024, China.

²School of European Languages and Cultures, Beijing Foreign Studies University, Beijing, 100089, China.

^*Corresponding author

Received: 2026-01-08Revised: 2026-01-26Accepted: 2026-02-10Published: 2026-03-27

J. Int. Eco. Glo. Gov. 2026, 3(1), 14-23; https://doi.org/10.58244/jiegg.263755

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” .

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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