证券时报·2025-10-30 15:05Core Viewpoint - The recent initiative by Amazon and other e-commerce platforms to report tax information of Chinese sellers has sparked significant reactions in the cross-border e-commerce industry, indicating a shift towards compliance and regulation [1][2]. Group 1: Tax Reporting Regulations - Starting from October 2025, Amazon will report relevant information of Chinese sellers to tax authorities quarterly, including seller identity, transaction volume, income, and fees [2]. - This marks the first time Chinese cross-border sellers have received such tax information reminders, following the issuance of regulations by the State Council and the National Taxation Administration earlier this year [6]. - As of October 15, 2023, over 6,654 domestic and foreign platforms have reported their basic information, with more than 4,100 platforms reporting tax-related information, exceeding 60% of the total platforms required to report [6]. Group 2: Industry Impact and Seller Response - The new tax compliance measures are expected to challenge mid-tier and small sellers, many of whom have historically maintained a "0 declaration" status and lack compliance awareness [8][9]. - Larger sellers, particularly listed companies, are generally well-prepared for compliance, while mid-tier sellers are hesitant to invest in compliance due to concerns about costs becoming sunk [8][9]. - Small and micro enterprises, which often operate with low profit margins and limited resources, are particularly vulnerable to the new regulations, as they have previously lacked a robust compliance framework [9][10]. Group 3: Compliance Challenges and Strategies - Some sellers are attempting to evade tax obligations by using Hong Kong companies as intermediaries, but this approach is deemed non-compliant and risky [12][14]. - Industry experts suggest that sellers should focus on refining their product offerings and adapting their operations to meet compliance requirements, rather than seeking loopholes [12][14]. - The long-term vision for the industry involves a transition from a focus on scale to one centered on quality, with larger companies setting a compliance and quality benchmark for the industry [11][13].