Abstract: In the dual role of cross-border trade and e-commerce, China′s cross-border e-commerce is in a period of rapid growth, and growth rate of B2C and C2C based on overseas online shopping is swift and violent. At present, there is great controversy on the implications of new taxes reform policy on cross-border e-commerce and its impact , so that the policy has been suspended. By constructing a computable general equilibrium (CGE) model, this paper analyzes the impact of new tax policies on cross-border e-commerce import tax on government taxes and consumption of people in different ages. The simulation results show that the implementation of cross-border e-commerce retail import tax policies increased government taxes, and inhabited residents′ overseas online shopping behavior in the short term, but reduced consumption is not diverted into the country. The simulation results show new tax reform policy would be unfavorable to slow Chinese economy downward pressure, balance China′s foreign trade, and benefit citizens. Therefore, we should further optimize the cross-border e-commerce retail import supervision model, promulgate and implement e-commerce supporting laws and regulations as soon as possible to regulate cross-border trade enterprises e-commerce behavior, to ensure the correct implementation of the new policy.

Key words: cross-border e-commerce, new tax reform policy, revenues, consumptions, CGE model