学术论坛｜房超老师

【讲座信息】

主讲人：房超 浙江工商大学yl23455永利

主持人：吴鹏 yl23455永利

时间：2024年10月10日（周四）14:00 - 16:00（下午）

地点：

线下：yl23455永利210会议室

讲座主题：

Taxing the Online Haven

Impacts of the EU VAT Reform on Cross-border E-commerce

【Abstract】To reduce tax losses online, starting from July 2021, the EU mandates value-added tax (VAT) payment for all imported small parcels and requires platforms to collect and remit tax. Using data from China Customs and orders from an AliExpress store, we document that due to the reform, China's online exports to EU countries dropped by nearly 50% and EU consumers mostly bore the increased tax burden instead of online sellers. Furthermore, there was a decrease in orders previously exempted from VAT and those previously required to pay VAT upon delivery, with the former showing a greater reduction. This study demonstrates that while the EU reform has improved online tax compliance, it has negatively affected consumers to a great extent.

[主讲人简介] 房超，浙江工商大学yl23455永利副研究员、硕士生导师，浙江大学经济学博士，日内瓦大学访问博士生。主要研究领域为跨境电商与数字贸易，研究成果录用或发表于《经济研究》《世界经济》《中国工业经济》、Journal of Public Economics等中外文期刊。主持国家社会科学基金一般项目1项。