【税务观察】2025年互联网平台透明化背景下的跨境电商行业税务挑战与应对

Core Insights - The article highlights the dual-driven development of China's e-commerce sector, with domestic e-commerce stimulating the consumption market and cross-border e-commerce leading foreign trade innovation, creating a two-way growth pattern of "domestic demand potential release + foreign demand space expansion" [1] Group 1: E-commerce Development - China's e-commerce is experiencing a dual-driven growth, with domestic e-commerce activating the consumption market and cross-border e-commerce driving foreign trade innovation [1] - The implementation of the "Regulations on Reporting Tax Information by Internet Platform Enterprises" marks a new phase of data transparency in the e-commerce industry, requiring platforms to report seller identity information and transaction details to tax authorities [1] Group 2: Cross-border E-commerce Operations - Cross-border e-commerce companies often adopt a "multi-store, multi-entity" operational structure to increase sales, utilizing multiple independent legal entities to register stores due to restrictions on opening multiple stores under the same entity [2] - Cross-border e-commerce involves significant overseas expenditures, and companies typically use cross-border payment platforms or offshore entities to manage these payments efficiently [3] Group 3: Customs and Export Tax Refunds - Various export tax refund models exist, with many sellers opting for the most convenient general trade export model (0110) rather than the customized cross-border e-commerce export model (9810) due to operational complexities [4] - The large number of store entities complicates tax compliance, as many are registered without actual operational functions, leading to high management costs for separate tax filings [4] Group 4: Income Accounting Models - Two main income accounting models are prevalent among cross-border e-commerce companies: one involves unifying store operations under an offshore company, while the other consolidates income within a domestic entity [5] - Some small sellers may not account for their profits through any registered entity, leading to potential tax evasion [5] Group 5: Tax Compliance Challenges - Different accounting models present various tax compliance risks, and the industry is focused on ensuring tax compliance while fostering the growth of this emerging foreign trade sector [6] - Key tax issues include local tax obligations, customs duties, and the implications of switching store registrations to offshore entities without fully understanding the tax environment [6] Group 6: Strategic Recommendations - Companies are advised to regularly review discrepancies between platform income and tax filings to optimize supply chain management and reduce compliance costs [7] - A comprehensive tax planning approach is recommended, integrating data collection, accounting, and reporting processes to build a sustainable compliance framework [8] Group 7: Tax Reporting and Compliance - Ensuring the completeness of taxable income reporting and the reasonableness of cross-border cost deductions is crucial for compliance [9] - The article suggests allowing companies to choose tax reporting methods based on the number of stores they operate, which could reduce compliance burdens [9]