跨境电子商务作为一种新型国际贸易方式,对推动全球经济一体化具有十分重要的战略意义。然而,世界范围内电子商务发展的不平衡以及各国(地区)之间存在的严重利益分歧使跨境电子商务规则难以在国际层面形成统一,尤其体现在美国和欧盟在WTO框架内关于数字化交付信息产品规则适用的不同观点。为促进跨境电子商务的发展,必须通过协调国际、国内立法完善跨境电商国际规则。在我国电子商务立法及国家大力推动电子商务发展的背景下,我国应依据国际所认可的基本法律原则设立跨境电子商务基础法律制度,并通过积极参与国际谈判、国际“单一窗口”联合工作计划等加强国际合作,充分表达自身利益诉求并拓展国内政策影响力,从而确保我国在全球电子商务市场的话语权。 As a new form of international trade, cross-border e-commerce has very important strategic significance for promoting global economic integration. However, the imbalance in the development of e-commerce around the world and the serious disagreements among countries (regions) make cross-border e-commerce rules difficult to unify at the international level. This is especially so in the framework of the WTO and the United States regarding the digital delivery of information Different points of view applicable to product rules. In order to promote the development of cross-border e-commerce, it is necessary to improve the international rules for cross-border e-commerce through the coordination of international and domestic legislation. Under the legislation of e-commerce in our country and the promotion of e-commerce in our country, our country should set up the basic legal system of cross-border e-commerce in accordance with the internationally recognized basic legal principles. Through active participation in international negotiations, the international “single window” Work plan, strengthen international cooperation, fully express their interest demands and expand the influence of domestic policies so as to ensure our country’s right to speak in the global e-commerce market.