In recent years，China has strengthened the supervision and crackdown on illegal and criminal activities such as the false issuing invoices，the tax evasion，the tax fraud，the fraudulent subsidies in new modes of cross-border e-commerce. Especially in the context of “Golden Tax 4th Phase + Big Data +AI”，the tax authorities have achieved the dimensional trio-flow tracking of cross-border e-commerce trading activities，including “transaction chain + capital flow + bill flow”，making it easier for tax systems to detect non-compliant financial and tax issues of enterprises. Therefore，for cross-border e-commerce export enterprises，ensuring financial and tax compliance is the foundation for long-term sustainable development. Therefore，the report analyzes the current tax compliance methods commonly used by cross-border e-commerce enterprises，and combines the financial and tax risks faced by enterprises. It put forward to improve the financial and tax supervision ecology of China’s cross-border e-commerce export，strengthening the internal management to enhance compliance awareness，optimizing tax planning to reduce tax risks，strengthening external cooperation to enhance compliance capacity，establishing a financial and tax compliance audit mechanism，and using the financial technology to enhance the efficiency of financial and tax compliance，so as to help cross-border e-commerce export enterprises going overseas with high quality compliance.