特朗普税改法案来了，中国跨境电商卖家也要纳税

Core Viewpoint - The implementation of the "One Big Beautiful Bill," also known as the Trump tax reform, significantly impacts the global cross-border e-commerce ecosystem by tightening tax regulations and increasing compliance challenges for sellers, particularly those from China [1][3]. Group 1: Tax Reform Implications - The Trump tax reform extends the 2017 tax reduction policy but fills the fiscal gap by expanding tariff collections, aiming to raise $300 billion over the next ten years [1]. - Cross-border e-commerce sellers face unprecedented tax compliance challenges, as the IRS classifies income from using Amazon FBA warehouses or holding U.S. trademarks as "Effectively Connected Income (ECI)," requiring tax declarations [3]. - Failure to submit the 1120-F form on time results in a mandatory 30% tax on total sales, with the IRS retroactively collecting historical taxes [3]. Group 2: Compliance Strategies - Sellers need to establish three defensive lines: restructuring tax identity by registering U.S. companies or applying for tax treaties to lower rates; separating sensitive business components like warehousing and intellectual property from U.S. jurisdiction; and ensuring financial data transparency by maintaining transaction records for audits [4]. - The tax reform increases compliance costs but accelerates industry consolidation, with sellers who achieve tax compliance gaining a competitive edge [4]. Group 3: Data Management Solutions - Effective response to the tax reform requires data integration and cost control, with cross-border e-commerce businesses needing to accurately calculate profits across platforms and differentiate costs [4]. - EasyCang ERP offers a global sales compass feature that integrates sales data from over 70 cross-border e-commerce platforms, aiding in market strategy adjustments and providing a data foundation for tax declarations [4][5].