德宏州地处云南省西南边陲,与缅甸相毗邻,在边境上有2个国家级口岸,1个境内关外边境贸易区,2个省级口岸,国境线长503.8公里,有28条通道直通缅甸,320国道终端直达边境城市瑞丽,与缅甸城市木姐市相接。由于区位优势,边境贸易创造的税源成为全州主要税收收入之一。2005年,边境贸易 Dehong Prefecture is located in the southwestern border of Yunnan Province, adjacent to Myanmar. There are 2 national ports on the border, 1 border trade border and 2 provincial ports in the border. The border line length is 503.8 km and there are 28 direct access routes Burma, State Road 320 terminal directly to the border city of Ruili, and sister city of Myanmar Muxie phase. Owing to its geographical location, the tax sources created by border trade have become one of the state’s major tax revenues. 2005, border trade