Cross-Border e-Commerce Business Model Based on Wireless Communication Network and Blockchain

With the development of science, the technology of the internet has also presented new trends. With the integration of the internet and industry, the era of "Internet+" has also arrived. During this period, the development of cross-border e-commerce in China has ushered in new opportunities. However, as a new form of international trade, there are also many potential risks. The global outbreak of the new crown epidemic in early 2020 further accelerated the pace of cross-border e-commerce to replace traditional trade. In recent years, cross-border e-commerce has become the new way of selling trade. China's cross-border e-commerce has also made leaps and bounds, with an expanding range of exports and an increasing role in promoting the domestic economy. This essay is based on the literature about cross-border e-commerce under the "Internet+" from 2015 to 2022 in the CNKI database and uses CiteSpace technology to visualize the current development of cross-border e-commerce under the "Internet+" through a visualization method. The study shows that China's cross-border e-commerce development has been greatly improved. Meanwhile, the scope of research in the field of cross-border e-commerce in China has been expanding and becoming more mature and stable, and most researchers have made outstanding contributions to the field. The research hot spots in this essay are highly related to the background of the times. Through the visualization and systematic study of CiteSpace in the field of cross-border e-commerce, this essay shows the information on postings, keywords, and hot spots, which provides certain references for the development of cross-border e-commerce in China.

The development of cross border e-commerce industry is one of important global trends. From eMarketer (2019), the global sales of e-commerce in 2018 was 2.5 trillion US dollars and will reach 7.5 trillion US dollars in 2020. In this number - 7.5 trillion US dollars, the cross border e-commerce consumers will occupy 44.6% of e-commerce’s. Due to the quick development, companies will encounter problems by the way. The research purposes of this study was to discuss problems found through Osterwalder and Pigneur’s business model canvas analysis and provide suggestions. In this sense, During the time of one-year industry-academic cooperation program with Company A, the exploratory case study is relying on several sources of data collections through interviews, case analysis, site-visiting observations and secondary data collection (internal and external data) to analyze Company’s A cross order e-commerce business model and Taiwan’s cross border e-commerce ecosystem. The research subject (Company A) who locate in the vehicles components industry was a Taiwanese SEM and would like to transform into a cross border e-commerce company. The study aimed to explore the cross border e-commerce business model to answer the research question of What is Company A’s recent business model canvas ? If Company A would like to transform into cross border e-commerce, what are the problems? What is Taiwan cross border e-commerce ecosystem which Company A is located ? The research results and suggestions of this cross border e-commerce company are the following. Firstly, the problem is business opportunities are difficult to catch recently and the amount of each order earned is becoming smaller. The suggestion for this problem is to suggest adapting multiple cross border e-commerce portals operations on budgets and “Software Key activities” for decision making. The second problem is the cost of cross border e-commerce logistic is high. The suggest for this problem is to use Big Data Analysis and artificial intelligence (AI) technology to calculate exact oversea inventories. The third problem is lack of trust. The suggest for this problem is localization strategy, to systematically recruit and train the talents who are familiar with the culture, products and markets. And also The study also has some practical implications for cross-border e-commerce companies.

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

In the era of the digital economy, international trade develops rapidly, and cross-border e-commerce occupies an important position in global trade. To comply with the trend of economic globalization, China's cross-border e-commerce field needs to clarify its advantages and shortcomings, make timely adjustments and improvements, and achieve sustainable development. This paper analyzes the international economic background and the development status of cross-border e-commerce. Taking Alibaba International Site, a representative cross-border e-commerce platform, as a specific case, SWOT analysis is applied to analyze its development status, and it is found that the cultural differences, policy differences, and trade protection problems it faces reflect the existing deficiencies in China's cross-border e-commerce field. And put forward optimization suggestions for China's cross-border e-commerce enterprises. Still, the suggestions in this paper have certain limitations, for the specific situation of small and medium-sized cross-border e-commerce enterprises need to be considered in combination with the actual problem.

With the development of strategic goals of “The Belt and Road”, cross-border e-commerce has developed prosperously in China. The application of big data has been a vital strategic measure for cross-border e-commerce in “Internet+” era. Based on the motivation of many cross-border e-commerce enterprises to apply big data in marketing, this paper researches the procedures and fruits of applying big data into the accurate marketing of cross-border e-commerce combining the qualitative methods and literature review. It concluded that applying big data to cross-border marketing not only provides consumers' convenience but also enterprises' benefits of various aspects. Therefore, the research on the application of big data in accurate marketing of cross-border e-commerce bears practical significance.

Cross-border e-commerce is a pivotal component of the digital economy, serving as a crucial gauge for regional competitiveness in digital transformation and international trade. This study employs the Groundings-Enterprises-Markets (GEM) model, factor analysis, and the entropy weight method to evaluate the regional competitiveness of cross-border e-commerce in China. Analyzing data from 2018 to 2021 across 31 provinces, municipalities, and autonomous regions, the research assesses competitiveness through basic, enterprise, and market factors. Findings reveal annual improvement in China’s overall cross-border e-commerce competitiveness, yet notable regional disparities persist, with the east outpacing the west. Guangdong Province emerges as a key player and leader when the regions are classified into three tiers. Key factors influencing competitiveness include the digital economy development index, the number of cross-border e-commerce pilot zones, R&D expenditures, cross-border enterprise competitiveness, and core enterprise scale. The study concludes with policy recommendations, emphasizing digital reform, logistics efficiency enhancement, and the promotion of digital technologies.

The article is dedicated to exploring various strategies and approaches to business model development, emphasizing its role in enhancing organizational adaptability, competitiveness, and long-term sustainability. The study highlights the importance of business model development, innovation, and improvement in achieving sustainable success for organizations in dynamic market conditions. It identifies key factors that drive the need for continuous innovation of business models, including the impact of the external environment, influenced by rapid technological innovations, changing consumer preferences, economic volatility, and increasing competition. The article characterizes the main approaches to business model innovation depending on the enterprise's strategic focus (counteracting downturns or negative industry changes or striving for breakthrough growth) and the direction of transformation (transforming the core business activity or extending beyond it). Based on these approaches, enterprises are divided into reinventors, mavericks, adapters, and adventurers. We examine the forms of business model innovation: startups, transformation, diversification, and acquisitions, each involving different degrees of change to the business model. Criteria for classifying a business model innovation as sustainable or contributing to sustainable development are outlined. Popular strategies for business model innovation are summarized: integration, replacement, expansion, separation, exclusion, optimization, and relocation. For each strategy, opportunities and challenges are identified. Typical directions for business model development through these strategies are outlined. Internal and external factors to be considered in the analysis preceding business model innovation are defined. The article emphasizes that sustainable business models integrate technological, social, and environmental factors to ensure long-term success. Innovations toward sustainable development are key to achieving economic success and a positive societal impact.

Aim: In the era of mobile internet, live marketing has become a new business model for network marketing, and is a product of the interactive integration of new technology and marketing activities in the new era.Method: Based on the business model theory, combining the value creation process, using live streaming platforms such as Taobao, Tiktok, Jingdong and Amazon as examples, and adopting a qualitative analysis method, the business model elements and innovation paths of live marketing are analyzed.Findings: The research found that: (1) The live marketing model has new integrated features and new values. The combination of technical system integration and marketing activities is a hotbed for live marketing;(2) Based on the anchors influence and audiences attractiveness as the classification criteria, live broadcast sellers can be divided into super sellers, famous sellers, ordinary sellers and low-level sellers. It is a new classification proposed for the first time, which provides important evaluation contributions for understanding and distinguishing the different categories of live broadcast sellers; (3) Based on the business model canvas, this article finds that the business model innovation of live marketing illustrates the nine elements logical relationship of the business model, value proposition is the key-hub linking other elements. The business model innovation of live marketing also follows the basic laws of value creation, that is, from value proposition to value creation to value transmission, and finally to value acquisition;(4) The business model innovation path of live marketing is also the path of value rebuilding, which increasing value is the essence of the sustainable development of business model innovation.Implications/Novel Contribution: Therefore, these new findings can help non-live broadcast marketers transform their marketing concepts and methods, and improve their sales capabilities. The analysis of the business model innovation and value creation of live marketing reveals the essence of live marketing, and the mechanism of value co-creation between sellers and customers, which this research also creatively proposes its innovation model and value creation process from the perspective of the relationship between business model and value creation. Finally, the article is not in-depth study of its relationship business model innovation and value creation from the perspective of explicit knowledge and tacit knowledge.

At present, cross-border e-commerce is explosive development. However, while the rapid development of cross-border electricity supplier industry, some problems have also come. Therefore, to change the traditional cross-border electricity supplier sales service model, to meet consumer demand, we must study the formulation of relevant laws and regulations, in order to promote cross-border electricity supplier better and faster development.

The Study of the Tax Loss in the Cross-Border E-Commerce in China

Information asymmetry, information island, high regulatory cost, etc., emerge from the fast development of cross-border e-commerce in China, for which the blockchain, with its capabilities in information sharing, information traceability, smart contract, and so on, can play an effective role in product information tracing. Based on blockchain, this paper builds the product information tracing model using information chains of two different degrees of openness. The model includes the three major bodies of cross-border e-commerce—the supply chain alliance, the consumers and the regulatory departments, so as to produce information tracing, ensure information authenticity and integrity, and be applicable to all kinds of e-commerce platforms.

Business model innovation（BMI）is becoming the important carrier of corporate transformation and upgrading, and its theme design as the value source of corporate sustainable competitive advantage has attracted much attention in recent years. Being embedded in a particular social situation and institution environment, BMI theme design is a product of contextualization. However, most researchers don’t have sufficient understanding for start-ups’ BMI institutional context. BMI under China’s transitional economy is much different from that one under western situation, China has become ‘a legitimate and viable context for management and organization reasearch’. Widespread ‘institution vacuum’ and ‘institution defect’ in transitional context have sharpened antecedents of business model design, have triggered a responsive motivation and creative challenge, and have provided theme design space with pioneering BMI and perfecting BMI. Therefore, it is very necessary to design the theme of BMI in China’s context and incorporate its operation to make measurement more meaningful and effective. In conformity with the research logic of theme business model design, based on China’s unique context, and focusing on how China’s start-ups change trading institution through BMI, this paper firstly excavates the trading and the institution attributes of business model, analyzes the influence of China’s transitional context on start-ups’ BMI, and refines out the theme design connotation of pioneering and perfecting BMI. Then, according to the development logic of measurement scale, by the use of combined approach, this paper initializes the scale of pioneering and perfecting BMI. Finally, by virtue of two sets of independent sample data respectively, we conduct EFA and CFA quantitative research to purify and validate the scale. Empirical analysis results show that BMI in transitional context is composed of 2 theme dimensions and 16 items, thus confirming our pioneering and perfecting BMI theoretic framework and developing a corresponding scale with a favorable reliability and validity, which is better to explain start-ups’ BMI behavior in the context of China’s transitional economy. The pioneering and perfecting BMI theme design which respectively acts on ‘institution vacuum’ and ‘institution defects’, frames not only the design elements of business model, but also conveys organization meaning, beliefs and values. This paper makes up for the lack of BMI contextualization in the answer of how China’s start-ups actively change incumbent institution, brings out the operative definition of pioneering and perfecting theme design, and makes theoretical contribution to the literature of BMI and corporate strategy. Moreover, the flexible use of pioneering and perfecting BMI, the equal attention to transaction innovation and organizational legitimacy, and the diagnostic tool function of theme scale all provide practical implications for start-ups’ business model innovative catching-up.

Information technology enables disruptive innovations, causing paradigm shifts in how companies do business. IT allows companies to break with traditional business models and management thinking. This article explores IT-driven business model innovations empirically by examining how 343 Danish companies use IT to innovate their existing businesses. This systematic review of extant literature using the Business Model Canvas as an analytical framework to answer the research question; how does IT drive business model innovation? Through an exploratory factor analysis this article observes the underlying structure of IT-driven business model innovation, identifying three innovation sources: customers, infrastructures, and supply chains. The three sources demonstrate where and how innovation is most likely to occur, and how it may spread to other parts of the business model. This paper presents a framework for understanding the impact of IT on business models, providing researchers and practitioners with empirically based knowledge on how to leverage IT for business model innovation.

The aim of the article. The purpose of this paper is to study the impact of extreme situations such as the COVID pandemic on the development of e-commerce business models and identify ways for their successful transformation in Ukraine so as to ensure sustainable development in crisis conditions. Analyses results. Business models (BM) are models of a business system activity, which is always aimed at meeting certain needs. The crisis driven by the pandemic the Covid-19 caused changes in consumer needs and requirements for the ways of their satisfaction, which could not but lead to innovative changes in e-commerce business models. Redesigning or creating a new BM means creating new model components (target customer segments, value propositions, delivery methods, revenue models, key activities, etc.) and/or rearranging the main BM components. To estimate the impact of the pandemic on different types of e-commerce business models, we assessed changes in their components based on the Osterwalder framework. The analysis of these changes showed that the most significant innovations occurred in such components as key consumer segments and needs, which the value proposition is to meet, and, as a result, the value proposition itself as well as the channels of value distribution and ways of interacting with customers. Changes in other components, in particular, revenue generation, appeared to be secondary, although necessary for technological support of renewed business models. Under restrictions on physical contact, new key consumer segments have emerged. Changes in consumer priorities and requirements have forced e-commerce businesses to reconsider their priorities and product mix, complementing their product offerings with related services, and to refocus their BM, partnerships and terms of cooperation. Analysis of the experience of successful e-tailers has shown that the pandemic has led to fundamental changes in the value proposition beyond the change in assortment and digitalisation of the value proposition, including: 1) replacing the offer of a value available for purchase with the value delivered/provided to the consumer; 2) expanding the value proposition to include its visualisation, its virtual testing or virtual use; 3) transition from offering real products to offering their virtual analogues; 4) expanding the value proposition of a product or service through socialisation and gamification of the process of choosing and purchasing goods in e-commerce to restore the social experience lost during the pandemic; 5) transforming the process of choosing and purchasing value into a value proposition itself; 6) creating a purely virtual value proposition for virtual buyers in the form of a package of virtual goods and services without physical analogues, with their further testing and purchase without or with replacement with material copies of virtual products. The need for cheaper, faster and more contactless processing and delivery of a large number of orders prompted the development of automated warehouses: the dark store business model gained in popularity; the format of fast delivery on demand was developed, including for goods that were never supplied in such a way before (food deliveries from restaurants). The dark store model and the innovativeness of its elements are studied. It is also shown that under conditions of decreasing buying ability, it proved advisable to introduce the “Buy now, pay later” (BNPL) service into the e-merchant model, creating a sustainable business ecosystem centred around the online merchant and the BNPL provider platform. It is shown that the most successful in adapting their business models to the challenges of the pandemic appeared to be multivendor marketplaces that implemented the BNPL service and rebuilt their logistics. Conclusions and directions for further research. Although almost all disruptive innovations in e-business models had been made in the pre-covid period, a lot of supporting innovations were stimulated by the challenges of the Covid situation. Changing target segments, needs, and consumer preferences have forced e-businesses to update value proposition, customer relationships, delivery channels and revenue models, with appropriate changes in business models based on the use of the most advanced digital technologies. At the same time, pandemics are not the only unpredictable global factor affecting the development of entrepreneurship in general and e-commerce business models in particular; the impact of other extreme situations, either natural, epidemiological or socio-political, is also significant. The effective adaptation of Ukraine's e-commerce business models to the impact of extreme situations such as military conflicts of various scales is gaining particular relevance, and the ways to achieve this should be the subject of further research.

The term business model innovation refers to the introduction of innovations that differ from state-of-the-art business models in the same field. Current research indicates that business model innovations are more resilient (e.g. to imitation) overall and more successful in the long term compared to traditional types of innovation (e.g. product innovations). Working on business model innovation, therefore, can provide valuable insights, particularly for start-ups looking to grow and scale up under conditions of extreme uncertainty. Business model innovation involves the innovation of two of four core elements of a business model: customer, value proposition, value chain and revenue mechanism. A business model can be described using these four elements in a sophisticated and comprehensive manner. Moreover, these elements help us to determine whether a business model innovation exists. However, do start-ups really use the advantages of business model innovation and to what extent? This research paper addresses this issue and examines the role business model innovation plays for start-ups as well as how it has been implemented. To gain these insights, we examine the business plans of 24 finalists of a Swiss innovation competition in 2021 in a multi-stage process. We systematically reviewed and analysed business plans individually using pre-defined innovation criteria for each of these four elements of a business model. The individual analysis allows a robust assessment to be able to make a comprehensible classification. On reviewing the results, we were surprised by how many of the analysed start-ups are pursuing business model innovations, and that they often innovate more than two elements of their business models. According to our findings, start-ups nowadays deal with business model innovation more often than they did in previous research studies. We can also show that business model innovations are often more complex than they were in the past.