－12－第17卷第4期2022年12月贵阳学院学报（自然科学版）（季刊）JOURNALOFGUIYANGUNIVERSITYNaturalSciences（Quarterly）Dec.2022Vol.17No.4摘要：随着互联网技术不断发展和国民收入不断提高，网络购物逐渐兴起。在经济全球化的背景下，消费的地域限制也被打破，跨境电商零售进口越来越受到消费者和投资者的青睐。研究应用波特五力模型对跨境电商盈利模式进行分析，利用因子分析和调查问卷选取指标，利用多级模糊评价和定量分析计算指标权重，进而研究跨境电商零售产品进口税收政策对跨境电商盈利模式的影响。研究结果表明，问卷调查结果各变量的信度和效度均超过了0.8；二级指标进口税收政策指标的权重为0.373。以上结果说明，税收政策的实行对跨境电商的盈利模式产生了较大影响，电商平台应调整自身经营模式，以消费者为出发点，发挥自身的优势，以促使电商行业更好地发展。关键词：跨境电商；税收政策；多级模糊评价；波特五力模型中图分类号：F812文献标识码：A文章编号：1673-6125（2022）04-0012-04Researchontheimpactofimporttaxpolicyoncross-bordere-commerceretailproductsWANGQin（HuishangVocationalCollege，Hefei230000，Anhui，China）Abstract:withthecontinuousdevelopmentofInternettechnologyandthecontinuousimprovementofnationalincome，onlineshoppingisgraduallyrising.Inthecontextofeconomicglobalization，theregionalrestrictionsonconsumptionhavealsobeenbroken，andcross-bordere-commerceretailimportsareincreasinglyfavoredbyconsumersandinvestors.TheresearchappliesPorter'sfiveforcesmodeltoanalyzetheprofitmodelofcross-bordere-commerce，selectsindicatorsbyfactoranalysisandquestionnaire，calculatestheindexweightbymulti-levelfuzzyevaluationandquantitativeanalysis，andthenstudiestheimpactoftheimporttaxpolicyofcross-bordere-commerceretailproductsontheprofitmodelofcross-bordere-commerce.Theresultsshowthatthereliabilityandvalidityofeachvariableofthequestionnairearemorethan0.8;Theweightofthesecondaryindeximporttaxpolicyindexis0.373.Theaboveresultsshowthattheimplementationoftaxpolicieshasagreatimpactontheprofitmodelofcross-bordere-commerce.E-commerceplatformsshouldadjusttheirbusinessmodel，takeconsumersasthestartingpointandgivefullplaytotheiradvanta...
