Cross-border E-commerce Transactions Research Articles

Research on cross-border e-commerce practical teaching for students majoring in economics and trade: Taking the School of Business at the College of Humanities & Information Changchun University of Technology as an Example

With the accelerated development of global economic integration, the growth of cross-border e-commerce transaction scale, and the support of national policies for cross-border e-commerce, the demand for cross-border e-commerce talents by various cross-border e-commerce enterprises has rapidly increased. Students from various universities have gradually realized that cross-border e-commerce is a good job opportunity. Based on the above reasons, the School of Business at the College of Humanities & Information Changchun University of Technology has timely adjusted its talent training program, carried out integration of industry and education School enterprise cooperation, construction of cross-border e-commerce practice teaching base, establishment of cross-border e-commerce practice teaching platform, active participation in various cross-border e-commerce competitions, two-way cooperation between schools and enterprises, and construction of a practical teaching system that adapts to social development have achieved mutual benefit and win-win situation among schools, enterprises, and students.

Reconstruction Concept of The Meaning of Permanent Establishment Physical Presence for Tax Purposes

Technological developments have fostered cross-border e-Commerce transactions. This study aims to reconstruct the concept of the meaning of physical presence in the criteria for identifying foreign individuals and foreign entities as permanent establishments. Reconstruction uses the terminology of physical presence, which is adjusted to the presence of a new post-pandemic order, namely maintaining distance in certain situations. The term maintaining distance is translated as the distance between foreign individuals, foreign entities, and service users. This study proposes a reconstruction of the concepts of physical presence, the subject of permanent establishments, and the objects of permanent establishments. The concept of Significant Economic Presence is relevant to the fulfilment of three criteria: revenue, digital, and user. The reconstruction of permanent establishments involves determining the digital and user aspects. Reconstruction of permanent establishments involves determining the digital aspect of income. This study proves the hypothesis that the addition of Significant Economic Presence criteria to the determination of permanent establishments in e-commerce transactions increases the fairness of taxation rights in the source country. Therefore, it is necessary to review the determination of permanent establishments, especially e-commerce transactions, which are not limited to a physical presence with a wider scope through revenue, digital, and user criteria. This study makes a theoretical contribution to the significance of economic presence by replacing the meaning of the physical presence of a permanent establishment. Thus, the potential for permanent establishment taxation is not limited to the potential value-added tax but can also be on the potential income tax.

VAT and the Cross-Border Digital Economy in Africa: An Issue of Non-Compliance or Design?

Collecting VAT on cross-border e-commerce transactions has become a priority for states around the globe, including on the African continent. Following the international (OECD) guidelines, most countries require non-resident businesses to register in the state of consumption and remit the VAT on their B2C e-commerce supplies. While this may work in certain countries where the value of e-commerce is high, it is not the case in most African countries, where there is no real incentive for businesses to register and no real risk of sanctions in case of non-compliance. In this article, the author argues that mandatory registration of foreign businesses is hardly enforceable in developing economies, and that another approach might be needed for these countries.

Reviewing the Legal Framework Applicable to Cross-border E-commerce Transactions in Brazil

E-commerce transactions increased substantially over the past three years, including the cross-border movement of goods that were acquired using the internet. From the customs legislation point of view, such new reality means a huge volume of import transactions of goods using the post or courier companies, having individuals as importers, and which values are quite low if compared to ordinary importations made by companies. The flood of small packs not only clogged the old logistic system involved in this kind of transaction but also evidenced the failure of the current legal framework. On top of this issue, local producers argue that products acquired from the generically called ‘Asian e-commerce marketplaces’ are artificially cheaper, and they claim for controls, restrictions, and more equal conditions in terms of tax treatment. The debate pointed out above is global by nature, and it is a hot topic in Brazil. The goal of this paper is to present the political debate regarding e-commerce cross-border transactions, and the recent developments in terms of the legal framework, challenges, and opportunities.Isabelle Ruiz Guero* Brazil, International Trade, customs, cross-border transactions, postal and courier imports, e-commerce, tax reform

The influence of consumer perception on purchase intention: Evidence from cross-border E-commerce platforms

In the context of the continuous development of Internet technology and international logistics, the impact of cross-border e-commerce is expanding. Cross-border e-commerce transactions are characterized by a wide variety of products, low prices, and short procurement times. As a result, consumers are increasingly intention to shop on cross-border e-commerce platforms. The number of consumers placing orders is also increasing. Simultaneously, consumer perception, trust and attitude play crucial roles in influencing consumers' shopping behavior on cross-border e-commerce platforms. This study employs structural equation and intermediary effect analysis to explore the mechanism through which various factors influence consumers' purchase intention. The authors examine the relationship between five components: consumer perception, trust, attitude, and purchase intention. The findings reveal the following: (1) The improvement of consumers' perceived value and subjective display intention positively influences their purchase intention. Conversely, a decrease in these factors hampers consumers' intention to buy. (2) When the level of shopping risk increases, consumers' purchase intention tends to decrease. Conversely, when the risk of shopping is reduced, consumers' intention to buy shows an increase. (3) Consumer trust and attitude play a significant mediating role in the relationship between independent variables and dependent variables. This study lays an important theoretical foundation for future research in this field. It expands the application scenarios of related research methods. Additionally, the conclusions of this study provide valuable references for managers of cross-border e-commerce enterprises in making informed management decisions.

Two-sided Matching Theory and Its Application in E-commerce Environment

Since the turn of the 21st century, China's e-commerce has exhibited a rapid development trend of diversification and internationalization. The number of users on e-commerce platforms has increased significantly, the network infrastructure has continued to improve, the number of cross-border e-commerce transactions has risen steadily, and the two-sided matching problem inherent to it has become a topic of increasing interest. Each agent in the e-commerce market may have several attributes, and e-commerce market matches are sophisticated and multi-variant. Thus, the development of a suitable matching mechanism is crucial for the market's effective operation. This paper explores the prior literature on two-sided matching theory and its application in the e-commerce sector, combs its research progress, summarizes the advantages and disadvantages of present matching approaches, and anticipates the growth of application domains in the future.

Innovation of China’s international trade methods based on the perspective of cross-border e-commerce

Abstract The innovation of international trade methods is the business of e-commerce and network trade as the transaction method. In this paper, based on the historical data of China’s foreign trade import and export, combined with the data characteristics of its information, the predictive analysis of the effect of China’s international trade methods after innovation is proposed using the support vector regression model. In the prediction analysis, the support vector regression model is mainly used to model the prediction of China’s foreign trade import and export information in time series. Finally, the model was tested using real data from the foreign trade import and export information system, and examples of different types of support vector machines, kernel functions, and the selection of their parameters were discussed. The results show that the total import and export of China’s goods trade reached RMB 30.65 trillion in 2018, and the global share of goods import and export reached 11.9%. The share of cross-border e-commerce transactions in total imports and exports increased from 7.76% in 2011 to 27.2% in 2016. The study shows that cross-border e-commerce among new trade modes has become a driving force for China’s foreign trade growth and a new growth point and engine for developing China’s foreign trade.

Analysis of the key influencing factors of China's cross-border e-commerce ecosystem based on the DEMATEL-ISM method.

Systematically analysing the relative importance and hierarchical relationships among the influencing factors of the cross-border e-commerce ecosystem holds rich theoretical value and practical significance for the development of this ecosystem. A total of 19 influencing factors covering four aspects affecting the cross-border e-commerce ecosystem are identified by means of the relevant literature, web pages, research, and discussions with relevant experts and scholars, and the decision-making trial and evaluation laboratory (DEMATEL) and interpretative structural modeling (ISM) method is used to analyse the cause-effect correlation of each factor and to obtain a cause-effect diagram and a multi-level recursive structure model. The results show that three factors, i.e., the e-commerce platform development level, cross-border e-commerce competitiveness, and the cross-border e-commerce transaction scale, have a greater degree of influence on the other influencing factors. Additionally, three factors, i.e., the information development level, GDP, and cross-border online shopping demand, are vulnerable to the influence of the other factors. The level of cross-border e-commerce platform development, cross-border e-commerce competitiveness, and inter-firm competition are the root factors and occupy an important position in the cross-border e-commerce ecosystem as influencing factors and influence the stability of the cross-border e-commerce ecosystem by affecting the other factors.

THE RESPONSE OF CROSS-BORDER E-COMMERCE MERCHANTS TO DE MINIMIS THRESHOLDS IN INDONESIA

In four years, Indonesia has changed the de minimis threshold twice. This study aims to describe on how merchants react to tax regulations, especially international trade taxes, when conducting cross-border e-commerce transactions. By using administrative data on imported documents for shipments for the period 2017-2020, which includes the application period of the three de minimis thresholds of USD 100, USD 75 and USD 3, this study found that in each application period of the De -Minimis a bunching behavior gave threshold for exemption from import duties and taxes related to imports. This study also finds a similar phenomenon at the threshold of low-value shipments around the $1,500 value, where merchants are bunching to use simplified declarations and flat-rate pricing with faster procedures and lower costs.

The Marketing of Cross-border E-commerce Enterprises in Foreign Trade Based on the Statistics of Mathematical Probability Theory

Abstract This article applies mathematical probability theory to statistical algorithms to conduct game analysis on the relevant marketing decisions of foreign trade cross-border e-commerce. We build a theoretical framework for the collaborative development of SMEs and cross-border e-commerce platforms. At the same time, build a trustworthy transaction margin mechanism for cross-border e-commerce transactions in a fuzzy market environment. The participation of the blockchain big data platform can promote the development of foreign trade cross-border e-commerce toward a more transparent and healthy partnership.

Research on Credit Risks and Countermeasures of Cross-border E-commerce in China

Under the influence of the novel coronavirus, China's cross-border e-commerce has rapidly developed. At the same time, entities of cross-border e-commerce transaction have brought a series of credit risks in order to maximize their profits, which has hindered the sound development of China's cross-border e-commerce. On the basis of combing the relevant research literature, this paper analyzes the current development statusand credit risk of cross-border e-commerce, and proposes to reduce the credit risk of cross-border e-commerce and promotes the healthy and sustainable development of China's cross-border e-commerce in terms of building a credit evaluation mechanism for sellers in cross-border e-commerce, perfecting the regulatory system of cross-border e-commerce platforms, constructing a third-party payment security system for cross-boder e-commerce, improving the logistics service system across the border and giving play to the supervision and management role of the government.

Сучасні тенденції гармонізації ПДВ у країнах Європейського Союзу

Introduction. Socio-economic realities related to VAT fiscal losses, the spread of the 2008 global financial crisis and the economic crisis caused by quarantine restrictions due to the spread of COVID-19 and the consequences of economic sanctions in response to Russia's military aggression against Ukraine have slowed VAT harmonization in the EU countries. Problem Statement. The study is devoted to the issue of establishing preconditions and assessing prospects for new initiatives related to VAT harmonization in the EU countries. Purpose. Coverage of retrospectives, current trends and assessment of prospects for further harmonization of VAT in the EU countries. Materials and Methods. The following general and special methods were used in the research process: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. The legislative features of regulating VAT harmonization based on the EU Council Directives are emphasized. The directions of coordination of the VAT administration policy at the Community level are systematized. Retrospectives of forming approaches to establishing the principle of VAT collection, according to which trade in the EU countries should take place, are analyzed as well as indicators of gaps in VAT revenues in the EU countries. The essence of the finalized system of VAT administration in the EU, based on the principle of the destination country, is revealed and the prospects of its implementation are assessed. The peculiarities of the new rules of VAT collection on cross-border e-commerce transactions between business and consumers (B2C) are considered. The current trends in setting VAT rates in the EU countries are highlighted and the prospects for their further harmonization are outlined. Conclusions. The final decision on the introduction of a finalized VAT system for intra-EU trade depends on the effectiveness of VAT on cross-border e-commerce between business and consumers (B2C), which was introduced on 1 July 2021 and is determined by the impact of economic sanctions on the EU market concerning the Russian Federation. Changes in the taxation of e-commerce in the EU may cause the rejection of online marketplace customers from the goods of Ukrainian sellers, and the reorientation to European goods.

LEGAL PROTECTION AGAINST CONSUMERS IN E-COMMERCE TRANSACTION

AbstractionWith the characteristics of e-commerce like this, consumers will face various legal problems and the current legal protection regulations for consumers have not been able to protect consumer rights in cross-border e-commerce transactions in Indonesia. In e-commerce transactions, there are no more country boundaries, so the consumer protection laws of each country like Indonesia's will not be enough to help, because e-commerce operates across borders. In this connection, legal protection for consumer rights must be carried out with an international approach through harmonization of law and cooperation with law enforcement institutions. In 2008, the Indonesian government issued Law of the Republic of Indonesia Number 11 of 2008 concerning Information and Electronic Transactions. In this Law on Information and Electronic Transactions, it is regulated regarding electronic transactions, one of which is activities regarding buying and selling in this internet media.

The construction of consumer dynamic trust in cross-border online shopping – qualitative research based on Tmall Global, JD Worldwide and NetEase Koala

PurposeAs Chinese imported cross-border e-commerce has entered a stage of rapid development, the problem of consumer shopping risk is increasingly prominent and the crisis of consumer trust is intensified. The theory of establishing consumer trust in traditional online shopping can no longer meet the need of cross-border context.Design/methodology/approachThe researchers used the methods of network logs and grounded theory. The data collection and analysis are conducted on consumer comments from Tmall Global, NetEase Koala and JD Worldwide in the product comment area. This article explored and extracted the moderating variables of consumer perceived risk and cross-border characteristics in cross-border e-commerce. Based on the theory of “perceived risk – consumer trust – consumer purchase decision – making,” this article deduced mechanism of consumer dynamic trust based on the whole process of cross-border e-commerce transaction.FindingsIn the prepurchase, purchase and postpurchase stages of cross-border e-commerce transactions, consumers' perceived cognitive risk, transaction risk and utility risk are moderated by the cultural distance, geographical distance and institutional distance caused by the cross-border transaction subjects. On this basis, the preinfluence factors of trust in each transaction stage are synthesized to respectively influence the establishment of cognitive trust, emotional trust and behavioral trust, so as to affect consumers to make the order payment, confirm receipt and praise repurchase decisions. At the same time, with the advance of prepurchase, purchase and postpurchase transactions in cross-border online shopping, consumer trust presents a dynamic evolutionary path of “cognitive trust – emotional trust – behavioral trust.”Originality/valueThis article expands the application context of the theory of consumer rational behavior from traditional online shopping to the context of cross-border online shopping and expands the scope of interpretation of the theory of consumer rational behavior. This article also supplements the theoretical gaps in the dynamic evolution of consumer trust in cross-border online shopping, enriches the decision-making process model of consumers in the context of cross-border online shopping and provides new ideas for follow-up research.

The Impact of Trade Facilitation on Cross-Border E-Commerce Transactions: Analysis Based on the Marine and Land Cross-Border Logistical Practices between China and Countries along the “Belt and Road”

In the post-epidemic era, cross-border e-commerce has become a new growth point for global foreign trade. Unlike traditional trade, which is dominated by marine transport, cross-border e-commerce transactions have high requirements for both marine and land transport, and the scale of their trade is accordingly limited by the level of trade facilitation i.e., the convenience of cross-border logistics in bilateral trading countries. Based on transaction cost theory, this article takes cross-border e-commerce transactions between China and countries along “The Belt and Road” as the core of the study. From the perspective of marine and land transport timeliness, the theoretical framework is constructed using the marine and land logistics infrastructure, customs clearance environment, government–governance environment, and cross-border logistics services as the main influencing paths; the GMM method is then applied in order to conduct a study on the impact of trade facilitation on the scale effect of cross-border e-commerce. The study finds that marine and land transport infrastructure has the strongest impact, with customs clearance environment and government–governance environment having the second strongest and comparable impact. The findings of the study further clarify the differences in the application of different cross-border logistics facilitation measures, and provide a theoretical basis for improving the timeliness of cross-border e-commerce transactions and reducing trade costs as well as a reference for the realization of land–sea integration and land–sea interconnection under “The Belt and Road” initiative.

Taxation of cross-border e-commerce in China and suggestions on collection and management

초록·키워드 목차 오류제보하기 Since 2014, China"s cross-border e-commerce has ushered in explosive development, constantly going deep into all aspects of people"s daily life and providing convenience for people"s life. When China sees the contribution of cross-border e-commerce to economic development, it should also pay attention to the tax problems brought by cross-border e-commerce. This problem mainly includes: in cross-border e-commerce transactions, enterprises set up virtual business institutions and places, resulting in unclear judgment standards for tax subjects; In cross-border e-commerce transactions, due to the trend of digitization and virtualization of goods, the qualitative classification standard of enterprise income is not clear, and it is difficult to classify enterprise income qualitatively; And because cross-border e-commerce is a new thing, the original tax management model lags behind. By combining the relevant legal provisions of China"s enterprise income tax law and the tax collection and administration law, and analyzing the characteristics of China"s cross-border e-commerce at present, this paper puts forward relevant suggestions on the tax problems of cross-border e-commerce: in view of the unclear judgment standard of tax subject, it is necessary to introduce the concept of real or virtual subject into the enterprise income tax law, Broaden the identification scope of enterprise institutions and places; In view of the unclear qualitative classification standard of enterprise income, it should be judged on the basis of the traditional qualitative classification standard of income, supplemented by the standards of contract type and transaction purpose; In view of the lag of the tax collection management mode, the tax registration system applicable to cross-border e-commerce should be stipulated and improved in the tax collection management law, the tax declaration system should be improved, and the legal liability should be strengthened. #跨境电子商务 #企业所得税 #征税方式 #税收管理法 #中国税法 #Cross border e-commerce #enterprise income tax #taxation method #tax administration law #Chinese Tax Law 一、引言二、中国跨境电子商务概述三、中国跨境电子商务存在的征税问题四、中国跨境电子商务税收征管建议五、结语参考文献Abstract摘要

Blockchain-Based Traceability for Anti-Counterfeit in Cross-Border E-Commerce Transactions

Cross-border e-commerce, involving international product transactions via online and mobile platforms, is growing at a dramatic rate around the globe. One of the main concerns of brand firms is preventing counterfeit products from being sold under their names on e-commerce platforms. Counterfeit goods not only create economic losses to both the supply and demand sides, but also undermine efforts to improve sustainability. Proliferating counterfeits harm the brands of supply firms and trust in selling e-commerce platforms. In addition, they discourage participants in the supply chain from investing in social and environmental sustainability. If end-customers have access to detailed and comprehensive product information with a traceability system that can help overcome information uncertainty and asymmetry, losses can be prevented. The result of the pilot test has shown that securely shared in-depth product information among supply chain stakeholders from the supply side to end-customers can help prevent counterfeit goods from proliferating further by enabling consumers to determine the authenticity of products and report forgeries before paying.

Influencing Factors of Cross-Border E-Commerce Consumer Purchase Intention Based on Wireless Network and Machine Learning

In recent years, with the continuous development of Internet technology and the deepening of economic globalization, cross-border e-commerce has become a new international trade model and an important growth point of foreign trade. With the popularity of international trade, domestic consumers have a deeper understanding of foreign products and brands and willingness to purchase, but at this stage, cross-border e-commerce transactions are not as close to domestic online shopping, and a few have business opportunities. PortUnity is the first among overseas consumers and some avant-garde consumers with a sense of consumption. Most people have not yet reached real cross-border e-commerce, so cross-border e-commerce has broad development potential on a global scale. As a high-tech field, cross-border e-commerce has few relevant theories and literature. Therefore, this article aims to explore the influencing factors of consumer purchase intention of cross-border e-commerce based on a wireless network and machine learning and to provide decision support for the management and operation of e-commerce in order to promote the better development of cross-border e-commerce. This article analyzes the influencing factors of consumers' intention in cross-border e-commerce shopping by combining literature research and empirical research. With the support of wireless networks and machine learning, perceptual-based ease of use and perceived usefulness of the original TAM, the individual influencing factors of cross-border e-commerce consumers' purchase intention and e-commerce platform factors are summarized according to the characteristics and technology acceptance model of cross-border e-commerce. In this questionnaire survey, the author fully explored the survey value of each respondent, and all the 100 questionnaires were successfully recovered, with a 100% utilization rate of data. The research results of this article show that in addition to the originally perceived usefulness and perceived ease of use, consumers' income level, education level, age, gender, service, safety index and price of cross-border e-commerce platform, and other factors also affect the cross-border consumption frequency of consumers.

COMPARISON OF LEGAL CONSUMER PROTECTION SYSTEMS IN E-COMMERCE TRANSACTIONS TO SUPPORT DIGITAL ECONOMIC GROWTH IN INDONESIA

The e-commerce industry in Indonesia is growing rapidly amidst the slowdown in the country's economy. Moreover, most of the e-commerce business players in Indonesia are small, micro, and medium scale (SME). Consumers in e-commerce transactions have a greater risk of loss than business actors or merchants. In other words, consumer rights in e-commerce transactions are very vulnerable, so that consumers in e-commerce transactions are in a very weak bargaining position. The importance of a country regulating legal protection for consumers is generally based on considerations of its actuality and urgency. Legal regulations for e-commerce transactions are designed to create the level of certainty needed in business transactions and to protect consumers in e-commerce transactions in order to support the growth of the digital economy in Indonesia. Current legal protection regulations for consumers in Indonesia have not been able to protect consumers in cross-border e-commerce transactions. In e-commerce transactions, there are no national borders. The consumer protection laws of each country, such as those of Indonesia, are not sufficiently helpful because e-commerce operates across borders. This type of research is normative legal research that uses statutory regulations.

Risk Data Analysis of Cross Border E-commerce Transactions Based on Data Mining

At present, China’s foreign trade volume of cross-border e-commerce is still relatively small, the targeted legal system has not been established, and the industry access threshold is relatively low. The development of cross-border e-commerce faces many risks. Relying on data mining technology, data docking and risk control. At the data level, the risk of cross-border e-commerce transaction is processed and analyzed, and the potential risk is predicted, and more targeted risk control methods are proposed to reduce the risk of cross-border e-commerce transaction business. Aiming at this problem, this paper establishes the risk data analysis of cross-border e-commerce transactions based on data mining. In order to further verify the data accuracy of data mining technology, this paper analyzes the test values of neural network algorithm, seizure rate and inspection rate. When the misclassification loss parameter value is increased from 1 to 4, the detection rate of the model increases and the detection rate decreases. When the misclassification loss value is higher than 4, the detection rate increases, but the seizure rate decreases significantly. Therefore, the target inspection rate of the model can be changed by adjusting the misclassification loss parameter value of the model. If we set the parameter value of misclassification loss reasonably, we can achieve the goal of preventing and controlling the maximum risk with the lowest data mining cost. Through the analysis, the research in this paper has achieved ideal results, and made a contribution to data mining in cross-border e-commerce transaction risk data analysis.