税务风暴来袭！2025新规下的跨境电商卖家生存指南

Core Insights - The cross-border e-commerce industry is entering a new era of strict regulation as major platforms like Amazon implement tax reporting mechanisms for sellers, marking a shift from a gray area of "no tax ID, no declaration" to a compliance-focused environment [1][3]. Group 1: Regulatory Changes - Amazon announced it will begin quarterly reporting of seller identity and transaction data to Chinese tax authorities by October 31, covering the period from July to September 2025 [6]. - The State Council issued regulations on tax information reporting by internet platform enterprises, establishing legal obligations for platforms to report tax-related information [3][6]. - Multiple platforms, including Walmart, Shopify, and TikTok, have completed their tax registrations, indicating widespread compliance across the industry [8][5]. Group 2: Reporting Requirements - The information to be reported includes seller identity details, transaction volumes, revenue, and fees paid to the platform [6][8]. - Specific identity information required includes seller names, social credit codes, personal identification numbers, addresses, and bank account details [9]. - Revenue information must encompass total income, refund amounts, net income, transaction order counts, and platform fees [10]. Group 3: Compliance and Penalties - Platforms that fail to comply with reporting requirements may face tiered penalties, including business suspension and restrictions on issuing invoices [18][21]. - Sellers who do not report accurately may be subject to tax recovery, late fees, and potential upgrades to their tax status if their sales exceed certain thresholds [23][24]. - The new regulations necessitate that sellers maintain accurate and up-to-date records, ensuring compliance with tax obligations [26][27]. Group 4: Industry Impact - The shift towards tax transparency is expected to significantly affect millions of Chinese cross-border e-commerce sellers, making compliance a critical aspect of their business operations [29]. - Companies are encouraged to optimize their tax structures and consider registration in regions with favorable tax policies to mitigate tax burdens [28][29].