跨境电商作为数字贸易新业态，具有联系各国贸易、促进数字经济发展的重要作用。为健全国际税收体系和维护各国间贸易公平环境，科学的纳税措施至关重要。本文介绍了全球跨境电商税收政策的发展背景、全球主要国家或地区的跨境税收政策，从全球跨境电商进口税收政策调整中分析税收政策发展趋势，最后指出我国应该提高跨境电商税收政策站位，积极共建国际税收新体系，并从提高限额、加强税收征管互助、强化政策支持、推动电子发票互通等方面完善我国跨境电商财税政策和措施。
As a new form of digital trade，cross-border e-commerce plays an important role in connecting with the global trade and promoting the development of digital economy. In order to improve the international tax system and maintain a fair environment for trade between countries，scientific tax measures are essential. The report introduces the development background of global cross-border e-commerce tax policies，as well as the cross-border tax policies of major countries or regions around the world. It analyzes the development trend of tax policies from these adjustments of cross-border e-commerce import tax policies. Finally，it points out that China should improve the tax policy position of cross-border e-commerce，actively build a new international tax system. It will improve cross-border e-commerce financial and tax policies and measures from increasing quotas，strengthening mutual assistance in tax collection and management，and promoting electronic invoice exchange.
