Abstract
The 2012–2013 China cross-border electricity supplier market research report released by IResearch, predicts that Chinese e-commerce transactions cross-border trade will continue to develop with high-speed, and it accounts for the proportion of China’s import and export trade will be increasing in 2016 to reach 18.5 %. Cross-border electricity supplier transactions reached 6.4 trillion Yuan. E-commerce cross-border trade is unfolding and there is a huge market potential. On the other hand, the cross-border trade e-commerce promotes the development of China’s, but also provides an opportunity for tax evasion. Chinese customs are facing unprecedented challenges and historic opportunities.
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