Core Viewpoint - The article discusses the comprehensive deepening of compliance regulation in the cross-border e-commerce industry in China, particularly focusing on the tax information reporting initiated by platforms like Amazon. This regulatory upgrade aims to address the non-compliance issues that have accumulated during the industry's rapid growth and is expected to reshape the industry towards high-quality development [1][3][14]. Industry Growth and Compliance Challenges - In 2024, China's cross-border e-commerce export scale is projected to exceed 2 trillion yuan, with exports expected to grow by 16.9% year-on-year, accounting for 8.5% of total goods trade exports [3][4]. - The rapid growth of the industry has led to various non-compliance issues, necessitating the establishment of a reasonable tax system as a specific measure to enhance compliance [3][4]. - The tax compliance landscape has evolved from special rectifications in 2010 to a more digital and normalized inspection system under the "Golden Tax Phase IV" [3][4]. Regulatory Measures and Their Impact - The current compliance measures include comprehensive upgrades in export customs declaration, tax declaration, and fund collection processes, with big data monitoring increasingly covering various industries [4][5][9]. - The new tax reporting requirements will allow tax authorities to quickly identify discrepancies in seller declarations, thereby increasing compliance pressure on sellers [5][9]. Seller Compliance Awareness and Challenges - Many small and medium-sized sellers exhibit weak compliance awareness, often due to a lack of understanding of tax regulations and the complexities involved in compliance processes [6][8]. - Key reasons for this weak compliance include insufficient professional talent, concerns about increased costs due to compliance, and a lag in policy awareness [8][9]. Recommendations for Compliance Improvement - Companies are advised to seek professional tax consulting support to navigate complex tax issues and enhance their compliance capabilities [11][13]. - Building a robust compliance system requires hiring qualified tax professionals who can effectively manage tax planning and compliance [13]. - Active communication with tax authorities is essential to resolve disputes and ensure compliance [13]. Long-term Industry Outlook - The regulatory changes are expected to lead to a "short-term pain followed by rebirth," ultimately pushing the industry towards maturity and high-quality development [14]. - Compliant sellers may find opportunities to expand their market share as non-compliant sellers are phased out, allowing for a focus on product innovation and brand building [14].
专访深圳市跨境电子商务协会执行会长王馨丨跨境电商合规监管升级:机遇与挑战并存,行业生态迎来重塑
证券时报·2025-11-02 13:05