The rapid growth of the cross-border e-commerce B2C model has been partly driven by the De Minimis provision, which allows small parcels to enter the importing country tax-free or with reduced duties. However,under the backdrop of cross-border e-commerce growth, the De Minimis provision has also led to issues such as tax revenue losses and tax evasion. Optimizing and adjusting cross-border e-commerce tax policies to balancee-commerce development and national tax revenue is an urgent issue. By comparing the tax policy adjustments of major countries and international organizations, this paper argues that China’s tax policy adjustments focus more on balancing the development of cross-border e-commerce and maintaining an orderly tax system. In contrast, U.S.tax policies initially prioritized consumer benefits to promote cross-border e-commerce but have recently shifted to emphasize tax regulation to protect domestic industries. Meanwhile, the European Union’s adjustments have placed greater emphasis on standardizing tax regulations, asserting that cross-border e-commerce should be subject to the same import taxes as traditional trade. This paper further explores the impacts of these differing tax policies on various stakeholders, including governments, cross-border e-commerce enterprises, and consumers. Based on this analysis, the paper proposes optimization paths for cross-border e-commerce tax policies, including improving and refining domestic policies, promoting the institutionalization of international tax policies, and advancing the digital transformation of tax administration.