跨境电商平台涉税信息10月首次报送，行业合规进入新阶段

Core Viewpoint - The cross-border e-commerce industry is entering a critical phase of tax compliance and data transparency, as platforms like AliExpress and Shein begin reporting tax-related information in accordance with new regulations issued by the State Council and the National Taxation Administration [1][2]. Group 1: Reporting Requirements - The initial reporting window for tax information is set for October 2025, requiring platforms to submit identity information of all operators and employees, as well as income data from July 1 to September 30, 2025 [2]. - From 2026 onwards, regular quarterly updates will be mandated, with platforms required to report identity and income information for the previous quarter by the next month [2]. - In cases of tax inspections or identified tax risks, platforms must provide detailed information such as contracts, transaction records, and logistics data to support tax oversight [2]. Group 2: Compliance Guidelines for Sellers - Sellers must complete market entity registration if their annual transaction volume exceeds 100,000 yuan, with specific regulations governing registration locations [3]. - After registration, tax information will be shared with tax authorities, and sellers must confirm their tax status promptly upon incurring tax obligations [3]. - Sellers are required to accurately report all taxable income from both online and offline channels, and failure to do so may result in legal consequences [3]. Group 3: Additional Compliance Requirements - Sellers with annual taxable sales exceeding 5 million yuan must register as general taxpayers and comply with applicable tax rates [4]. - It is prohibited to split income to evade taxes through methods such as changing business entities or accounts, with strict penalties for violations [4]. - The National Taxation Administration has provided clear answers to common questions regarding compliance scenarios, emphasizing the importance of accurate reporting and adherence to regulations [6]. Group 4: Industry Implications - The implementation of these tax reporting regulations signifies a shift towards greater transparency and regulatory precision in the cross-border e-commerce sector, moving away from previous unregulated growth models [6]. - Industry experts recommend that sellers promptly assess their compliance status and prepare for the new reporting requirements to ensure sustainable business operations [6].