跨境电商平台合规冲突与破产法律风险研究

Research on Legal Risks of Compliance Conflicts and Bankruptcy in Cross-Border E-Commerce Platforms

摘要: 跨境电子商务作为数字技术和国际贸易结合的新型贸易方式，正推动传统外贸企业加快走上转型升级之路。随着全球经济增长放缓叠加跨境电商平台多国监管合规冲突，跨境电商从业者正面临诸多压力，行业纠纷不断涌现，破产案例频发。在跨境电商推动数字经济繁荣发展的当下，有关法律法规和政策的缺失和不匹配已日益成为困扰行业发展的重大问题。本文基于比较法和案例分析法研究，结合实际案例探讨数据跨境流动、税务监管、知识产权保护等领域的合规冲突如何通过增加直接成本、诱发资金流动性危机及法律责任阶梯升级等机制引起破产风险，对如何破解平台合规冲突下的破产风险提出对策与建议。

Abstract: Cross-border e-commerce, as a new trade mode combining digital technology and international trade, is driving traditional foreign trade enterprises to accelerate their transformation and upgrading. With the global economic growth slowing down and the regulatory compliance conflicts among multiple countries on cross-border e-commerce platforms, practitioners in this field are facing numerous pressures. Industry disputes are constantly emerging, and bankruptcy cases are frequently reported. In the current context where cross-border e-commerce is promoting the prosperity of the digital economy, the absence and mismatch of relevant laws, regulations, and policies have increasingly become major issues hindering the development of the industry. Based on the comparative law and case analysis methods, this paper, in combination with practical cases, explores how compliance conflicts in areas such as cross-border data flow, tax supervision, and intellectual property protection can lead to bankruptcy risks through mechanisms such as increasing direct costs, inducing liquidity crises, and escalating legal liability ladders. It also puts forward countermeasures and suggestions on how to address the bankruptcy risks under the compliance conflicts of platforms.