新规则与旧算法：“电商税”如何改写数百万商家生存逻辑

Core Points - The article discusses the implementation of tax regulations for e-commerce platforms in China, marking a significant shift towards transparency and compliance in the industry [1][4][10] - The new tax requirements aim to eliminate the "gray area" of unregulated online sales, ensuring that e-commerce businesses pay taxes similar to traditional brick-and-mortar stores [1][11][12] Group 1: Regulatory Changes - Over 6,500 e-commerce platforms have reported sales data to tax authorities, with over 95% compliance by October 2025 [1][14] - The "e-commerce tax" is not a new tax but a requirement for online transactions to pay value-added tax and income tax [1][4] - The shift towards tax compliance has been a long time coming, with discussions about e-commerce taxation dating back to 2015 [5][6][12] Group 2: Impact on Small Businesses - Small and medium-sized enterprises (SMEs) face challenges due to past practices like "brushing" (fake transactions) that inflate taxable revenue [2][18] - Many SMEs struggle to obtain invoices from suppliers, which complicates tax deductions and increases operational costs [2][16][18] - The new regulations have created a sense of confusion and anxiety among SMEs, as they navigate compliance while managing costs [16][18][20] Group 3: E-commerce Platforms' Role - E-commerce platforms are caught between regulatory compliance and their business interests, as increased costs for merchants may affect their advertising and marketing expenditures [3][24] - Platforms have begun to shift their focus from transaction volume to user engagement and brand value, indicating a potential evolution in their business models [25][26] - Despite regulatory changes, the underlying algorithms that determine traffic distribution on platforms remain largely unchanged, creating a tension between compliance and profitability [26][27] Group 4: Future Considerations - The article suggests that the transition to a more regulated e-commerce environment is just the beginning of a longer-term adjustment process [28][29] - There are calls for more nuanced tax regulations that consider industry-specific profit margins rather than a one-size-fits-all approach [27][28] - The ultimate goal of these regulatory changes is to foster a fair and balanced competitive landscape in the digital economy [11][12][29]