Cross-border electric commerce is of great significance to put in place the Belt and Road Initiative，promote the transformation and upgrading of manufacturing industryand expand employment. A survey on cross-border e-commerce of eight pilot cities reveals uneven development of cross border e-commerce in those pilot cities：The new policy has no obvious influence on import and export of e-commerce businesses. After the new policy，the e-commerce businesses face a considerable increase in tax burden level. On this basis，the article looks into the challenge of cross-border e-commerce in our country，i.e. conflicts between underdeveloped regulations and policies and complex control the pursuit of profit and the cost of compliance，as well as traditional customs procedure and particularity of cross-border e-commerce. By drawing lessons from foreign legislations on cross-border e-commerce in customs declaration，duties and taxes in importation and self-policing，we propose to innovate the comprehensive administrative model of cross-border e-commerce.