Cross-border electronic commerce refers to an international business activity in which transaction subjects belonging to different customs areas reach a transaction through e-commerce platform, make electronic payment and settlement, and deliver goods through cross-border e-commerce logistics and off-site warehousing, thus completing the transaction.

From 20 18 10/day, the Ministry of Finance, State Taxation Administration of The People's Republic of China, the Ministry of Commerce and the General Administration of Customs jointly issued a document stating that new tax exemption regulations will be implemented for e-commerce export enterprises in cross-border electronic commerce Comprehensive Experimental Zone.

On October 20 18 1 1 February 2 1, Premier Li Keqiang presided over the the State Council executive meeting, and decided to continue and improve cross-border electronic commerce's retail import policy, expand its scope of application, and expand its opening up to stimulate consumption potential; Deploy and promote the construction of logistics hub layout, and promote the improvement of the quality and efficiency of national economic operation.

According to the decision-making arrangements of the CPC Central Committee and the State Council, China will adjust the cross-border e-commerce retail import tax policy from 20 19 1 month 1 day, increase the upper limit of goods enjoying preferential tax policies, and expand the list.

Cross-border electronic commerce is developed on the basis of network. Cyberspace is a new space relative to physical space, and it is a virtual but objective world composed of websites and passwords. The unique value standards and behavior patterns in cyberspace have a profound influence on cross-border electronic commerce, which makes it different from the traditional trading methods and presents its own characteristics.