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.