In the context of RCEP, improving the coverage of Internet regulation can better promote the development of cross‐border e‐commerce and create a good cross‐border ecommerce environment. At the same time, the scale of cross‐border e‐commerce in China is growing rapidly, and the transaction mode tends to be complicated. There are also new problems such as the loss of tax resources. Therefore, it is necessary to adjust the tax system and improve policy transparency to create a favorable cross‐border e‐commerce environment.