Cross-border e-commerce refers to cross-border e-commerce (referred to as cross-border e-commerce), cross-border e-commerce refers to a kind of international commercial activity in which the main body of the transaction belonging to a different customs territory, reaches a transaction through the e-commerce platform, carries out the electronic payment and settlement, and delivers the merchandise through the logistics of cross-border e-commerce and the off-site warehousing, so as to complete the transaction.Starting from October 1, 2018, the Ministry of Finance, State Administration of Taxation, the Ministry of Commerce, the General Administration of Customs recently issued a joint document to make it clear that the new regulations on tax exemption for e-commerce exporters in cross-border e-commerce comprehensive pilot zones.On November 21, 2018, Premier Li Keqiang presided over the State Council executive meeting and decided to continue and improve the policy on cross-border e-commerce retail imports and to expand the scope of application, expanding opening up to stimulate the potential of consumption more; deploying the promotion of the layout and construction of logistics hubs that promotes the improvement of the quality and efficiency of the operation of the national economy.