9610、9710、9810乱成一锅粥？其实决定你利润的，是另一条隐形规则

Core Viewpoint - The introduction of the "no-invoice exemption" policy in Shenzhen provides a temporary relief for sellers facing tax compliance issues, but it comes with significant long-term risks and potential loss of competitive advantage. Group 1: "No-Invoice Exemption" Policy - The "no-invoice exemption" allows for VAT and consumption tax exemption on cross-border e-commerce retail exports, addressing the issue of "no-invoice procurement" that hinders normal tax refund processes [4][5] - This policy offers a simplified declaration path for sellers with historical "no-invoice" issues, reducing the risk of being classified as tax evaders [5] - However, it results in a permanent loss of potential profits, as sellers forgo up to 13% in VAT refunds, which could otherwise be used for competitive pricing or reinvestment [6] Group 2: Hidden Risks - The policy only addresses VAT issues, potentially amplifying corporate income tax risks due to the lack of compliant cost invoices, which may lead to inflated profit assessments by tax authorities [7] - For example, a seller without cost invoices may be assessed a profit of 45,000 from a 300,000 revenue, despite actual profits being much lower, leading to higher tax liabilities on non-existent profits [8] Group 3: Business Models and Tax Structures - The 9610, 9710, and 9810 codes represent different business models and tax structures, each requiring specific operational capabilities to ensure compliance and efficiency in tax refunds [11][12] - The 9610 model is suitable for agile testing and independent sites, while the 9710 model is geared towards B2B transactions, and the 9810 model is primarily for FBA sellers [12][13] Group 4: Strategic Recommendations - For small and startup sellers, the "no-invoice exemption" may be a viable short-term solution to avoid tax risks, but they should gradually seek suppliers who can issue VAT invoices to transition to refundable models [16] - For growing and larger enterprises, prioritizing the 9710/9810 export tax refund models is crucial to maintain competitive profit margins, and they should consider engaging professional services to navigate the complexities of tax compliance [17]