In many cases, 13C signal of the carbon which linked with boric acid directly often can't appear in C-NMR. Could someone can tell me the reason? If can share the article about this problem will be better. Thanks very much.
This is a nice reference about 11B NMR spectroscopy and about the usual chemical shifts there. However, He Yuhun asked about 13C signals coupled (directly) by boron. B has two quadrupolar nuclei, 10B (~ 20%) with a spin of 3, and for NMR the more favorable 11B(~80 %) with a spin of 3/2. Even the latter causes splitting of 13C signals into a quintet-like signal. Thus your 13C signal is expected to give a broad and not so nicely resolved peak, which is difficult to detect especially on a guaternary 13C connected directly to a B.
The answers provided by Imre and Riaz are good. I would also add that if you need to see that carbon, I have had luck using HMBC to see all 13C signals in aryl boronates (of course, this requires that there is a proton bound to one of the neighboring carbon atoms...)