Currently, cross-border e-commerce has become a driving force for China's foreign trade development and an important trend in international trade development. Data shows that in 2023, the total import and export volume of cross-border e-commerce in China reached 2.38 trillion yuan, an increase of 15.6%, gradually increasing its proportion to the total import and export volume of China's foreign trade. Among them, exports reached 1.83 trillion yuan, an increase of 19.6%, while imports reached 548.3 billion yuan, an increase of 3.9%. The development of cross-border e-commerce has reduced intermediate links, making it more convenient to buy and sell globally; On the other hand, it also promotes the optimization of foreign trade structure and the stability of scale. The rapid development of cross-border e-commerce cannot be separated from the strong support of policies. In 2021, the State Council executive meeting called for "actively promoting the development of overseas warehouses and encouraging traditional foreign trade enterprises, cross-border e-commerce and logistics enterprises to participate in the construction of overseas warehouses.". In 2023, the General Office of the State Council issued the "Opinions on Promoting Stable Scale and Optimal Structure of Foreign Trade", proposing to "promote healthy and sustainable innovative development of cross-border e-commerce.". Recently, 9 departments including the Ministry of Commerce, the National Development and Reform Commission, the Ministry of Finance, and the General Administration of Customs issued the "Opinions on Expanding Cross border E-commerce Exports and Promoting Overseas Warehouse Construction" (hereinafter referred to as the "Opinions"), introducing 15 measures aimed at expanding cross-border e-commerce exports, optimizing overseas warehouse layout, and accelerating the cultivation of new foreign trade momentum. The Opinion proposes to strengthen the construction of relevant infrastructure and logistics systems. Develop and issue guidelines for tax refund operations for cross-border e-commerce export to overseas warehouses, further guiding enterprises to make good use of current policies. How to achieve a win-win situation of reducing logistics costs and improving delivery efficiency is one of the key points for improving the quality and upgrading of cross-border e-commerce enterprises. Overseas warehouses have attracted industry attention due to their flexible business advantages such as reducing costs through bulk transportation, saving logistics time through early stocking, and improving consumer satisfaction through local returns and exchanges. In November 2023, in order to better align with international high standard economic and trade rules, develop new trade models and formats, the Plan for Creating a Pilot Zone for Silk Road E-commerce Cooperation in Shanghai was officially released. Among them, "building a comprehensive service platform for overseas warehouses" has become one of the important measures to expand the openness of the e-commerce field. The Shanghai tax department actively provides cross border services, deeply participates in the construction of an overseas warehouse comprehensive service platform, explores new models of export tax rebate services around new cross-border e-commerce formats, and contributes experience to promoting the development of China's cross-border e-commerce trade. "Our company opened a new overseas warehouse business in 2021, but we are not very familiar with the tax refund processing process. The tax department helped us shorten the preparation time for tax refunds by more than 50%, and we received the tax refund within two to three working days after declaration." In Shanghai, Liu Qingqing, the financial manager of a cross-border e-commerce enterprise engaged in the export of household electronic devices, said. The reporter learned that the tax authorities in Shanghai actively connect with international high standard economic and trade rules, play a leading role in demonstrating the open platform of free trade zones and comprehensive bonded zones, conduct in-depth research on aviation material bonded maintenance, international ship refueling and other businesses, actively discuss with customs, commercial commissions and other departments, and further promote the pilot reform of domestic and foreign trade integration. The Opinion proposes to encourage local governments to support traditional foreign trade enterprises in developing cross-border e-commerce based on their unique advantages, and establish a marketing service system that integrates online and offline, as well as domestic and overseas linkage. Taking Guangdong as an example, the reporter learned that the total import and export volume of cross-border e-commerce in Guangdong in 2023 was 843.3 billion yuan, accounting for more than one-third of the national proportion; Its year-on-year growth rate also reached 25.2%, nearly 10 percentage points higher than the national average. In the first quarter of 2024, the total import and export volume of cross-border e-commerce in Guangdong exceeded 200 billion yuan, and the overall growth momentum of cross-border e-commerce remains strong. The rapidly developing cross-border e-commerce has become a new growth engine for foreign trade. It is reported that in order to support the cross-border e-commerce industry to maintain a good development momentum, Guangdong has introduced a series of policies such as "10 cross-border e-commerce policies" and "11 overseas warehouses". Guangzhou has also continued to carry out a series of "cross-border e-commerce+industrial belt" activities with the radiation and driving effect of the "three centers" of global cross-border e-commerce, and worked together to help Guangzhou's high-quality development of cross-border e-commerce. To gain a foothold in overseas markets, we need more cash flow support. With the guidance of the tax department, we have received nearly 9 million yuan in export tax refunds. With the support of tax and fee preferential policies, we have more funds to invest in the path of digital transformation and upgrading, enhancing our core competitiveness in seizing overseas markets The head of a cross-border e-commerce enterprise in Guangzhou said. Yao Yang, Director of the Urban Internationalization Research Institute of the Guangzhou Academy of Social Sciences, believes that Guangzhou has the advantages of multiple hubs, including an international consumption center hub, an international comprehensive transportation hub, an international communication center hub, and an international high-end factor allocation hub. It also has the most complete and complete "commercial production system and service ecosystem" full industry chain. In the future, how cross-border e-commerce enterprises layout their overseas warehouses and establish a comprehensive overseas service system is the key to the high-quality development of the industry. (Lai Xin She)