政策落地｜跨境电商税务监管持续加码

Core Viewpoint - From November 2025, Amazon sellers will be required to comply with tax reporting regulations, marking a shift towards more stringent and systematic tax oversight in cross-border e-commerce [1] Group 1: Regulatory Changes - Starting from October 2025, Amazon will quarterly report Chinese sellers' identity information, transaction details, and financial flows to tax authorities, covering 22 major global sites [1] - The State Administration of Taxation has introduced a "tax refund (exemption) upon departure" policy for goods exported via cross-border e-commerce overseas warehouses, which helps alleviate financial pressure during the stocking phase [4] Group 2: High-Risk Behaviors - Three high-risk behaviors that may trigger tax alerts include: 1. Concealing income by transferring sales revenue to personal accounts, which can lead to significant penalties [5] 2. Abnormal reporting behaviors such as long-term zero reporting despite actual transactions, which may attract scrutiny [5] 3. Missing invoices or inconsistencies in documentation that can affect tax refund eligibility and compliance risks [5] Group 3: Compliance Procedures - A clear operational framework for compliance has been established, requiring businesses to identify applicable tax types and rates, and regularly verify sales data against bank statements and customs declarations [8] - Sellers using the 9810 regulatory method must apply for tax refunds after goods have cleared customs, with specific codes for different types of sales [8] Group 4: Seller Adaptation Strategies - Different seller sizes have varying compliance strategies: - Small sellers with annual revenue below 10 million yuan may utilize export exemption models to reduce compliance costs [9] - Larger enterprises with annual revenue above 20 million yuan should establish a formal tax system to optimize tax burdens and enhance cash flow through the new tax refund policy [9] Group 5: Industry Implications - Compliance with tax regulations is now a fundamental requirement for the cross-border e-commerce industry, serving as both a risk management tool and a prerequisite for benefiting from policy incentives [10] - As the new reporting period approaches, sellers are advised to organize their business data and manage receipts properly to ensure compliance [10]