Research on the Tax Policy of Cross-Border E-Commerce Company in Fujian Pilot Free Trade Zone

Lijun Lin, Wei Gong, Wenlong Xing, Ruiying Chen, Hongyu Ye


With the rapid development of China's foreign trade, cross-border e-commerce companies have also emerged successively, and the corresponding tax policies and free trade zones to promote their development have also been rapidly established and improved.In the process of the free trade zone and the development of e-commerce enterprises, the formulation and improvement of tax policies will directly affect the development of the whole free trade zone and cross-border e-commerce industry.Starting with the current tax policies of Fujian Free Trade Zone, this paper analyzes the current tax preferential policies in China, and further improves the current problems of China's tax policies to provide reference for the healthy development of China's cross-border e-commerce.


Free Trade Zone; Trade Policy; Cross-Border E-Commerce

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DOI: http://dx.doi.org/10.18282/ff.v11i1.2778


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