基于跨境电子商务的外贸活动已经成为一种新贸易模式。为探索新的贸易方式、促进贸易的可持续增长，本报告对中国跨境电子商务的特点、现状及主要经营模式进行了归纳总结，并对海关试行的通关新模式进行了剖析；解读了中国政府相关政策和规定，探讨了中国跨境电子商务小额贸易领域存在的问题；最后，根据英美等国相关监管政策和制度的经验和启示，提出了一些改善性建议。
To promote the development of international trade in China，this report introduced the characteristic，current situation and business models of cross-border e-commerce in China and analyzed the issues of relevant polities about it and the test models of custom clearance in e-commerce field. Furthermore this report also raised some serious problems existing in this filed，such as the current tax policies is not suitable for e-commerce，ect. Finally，several advices to resolve those problems were provided at the end of this report.
