Cross-Border E-Commerce Retail Export Tax Policy and the Export Scale of E-Commerce Enterprises:An Empirical Test Based on Micro-Enterprises
This paper takes the cross-border e-commerce retail export tax policy implemented in 2014 as a quasi-natural experiment,and employs the difference-in-differences method to investigate the impact of VAT and consumption tax refund(exemption)policy on the exports of e-commerce enterprises.The paper finds that the tax policy significantly expands the export scale of e-commerce enterprises.This conclusion remains stable after substituting variables,excluding other policy interferences,PSM-DID method,handling policy spillovers,and correcting underestimation of scale.Based on these findings,this paper puts forward relevant policy recommendations,including giving full play to the function of tax resource allocation,optimizing the policy system focusing on profit creation mechanisms for enterprises,and strengthening the protection of intellectual property.
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