日本自民党税制调查会近日提出税制修正案，明确自2026年起全面取消价值1万日元以下进口商品的消费税免征政策，所有进入日本市场的货物均需统一 缴纳10%消费税。 此次调整同步废止个人使用进口商品按海外售价60%计税的特殊规定，改为按实际交易价格全额课税，并规定年销售额超50亿日元的海外电商平台须承担 代缴义务。 该政策从2025年5-7月由日本财务省公布草案、开启方向性讨论，到近期取得了决定性进展——执政党自民党的税制调查会已正式提出了具体的税制修正 案，这标志着政策框架已基本确定。 此次最终提案明确了诸如由大型电商平台负责代缴消费税以及设定50亿日元的执行门槛等关键细节，并计划将其纳入2026年的税制改革大纲，这是提交立 法前的最终版本。 接下来，在完成必要的立法程序后，新规预计将于2026年正式生效，对广大跨境卖家产生影响。 新税制实施后 低价商品价格优势将削弱，平台需投入资源构建税务合规体系，年销售额超100亿日元的平台运营成本可能增加30%-50%，标志着全球跨境贸易"低价红 利"时代逐步终结，中国跨境电商需向品牌化、高附加值赛道转型。 本此番税制改革的直接导火索，是近年来激增的跨境小包； 财务省数据显 ...

Core Insights - The article discusses the implementation of the "no-invoice exemption" policy for cross-border e-commerce exports in Shenzhen, which aims to alleviate tax compliance issues faced by sellers [1][2]. Group 1: Policy Overview - The "no-invoice exemption" policy allows cross-border e-commerce companies to enjoy VAT and consumption tax exemptions even without obtaining purchase invoices, provided they meet certain conditions [1][2]. - This policy is a practical breakthrough based on the national framework established by the Ministry of Finance and other authorities, specifically aimed at enhancing compliance for cross-border e-commerce [2]. Group 2: Benefits of the Policy - The policy helps sellers avoid tax risks by clarifying compliance pathways, allowing them to operate within a defined "safe zone" as long as they follow the established procedures [4]. - It addresses the issue of corporate income tax compliance by linking the "no-invoice exemption" to corporate income tax regulations, thus facilitating a comprehensive compliance framework for businesses [5]. - The successful implementation of the policy for the 9610 trade model opens the door for potential future applications to the 9810 model (B2B cross-border e-commerce), which could benefit a wider range of sellers [6]. Group 3: Implementation Steps - To benefit from the "no-invoice exemption," companies must complete four key steps: register with the tax authority, submit export declarations through the designated platform, accurately record export details, and ensure that the exported goods are not from restricted categories [8].

Core Viewpoint - The cross-border e-commerce industry in China is undergoing a significant compliance transformation, driven by new tax reporting regulations from major platforms like Amazon, AliExpress, and SHEIN, which will impact sellers' operations and the overall market landscape [1][3][4]. Group 1: Regulatory Changes - In October, Amazon announced it would report Chinese sellers' tax information quarterly to the Chinese tax authorities, with the first report due by October 31, covering transactions from July to September 2025 [1][4]. - The regulatory framework for tax information reporting was established by the State Council and the National Tax Administration, mandating all foreign platforms providing services to Chinese operators to fulfill reporting obligations [3][4]. - Major platforms, including Walmart, Shopee, and TikTok Shop, have begun reporting seller data, indicating a widespread compliance trend across the industry [4][5]. Group 2: Impact on Sellers - The compliance requirements will significantly affect cross-border e-commerce sellers, particularly small and medium-sized enterprises (SMEs), which often lack robust financial systems and have operated in tax gray areas [5][6]. - Increased compliance costs, including direct tax payments and indirect costs related to systems, personnel, and operational adjustments, will pressure sellers, especially those with low profit margins [5][6]. - Sellers are exploring various strategies to adapt, with some seeking advice from tax consulting firms while others remain uncertain about future regulatory developments [5][6]. Group 3: Industry Evolution - The shift towards tax transparency is expected to reshape the competitive landscape, potentially leading to a market consolidation where non-compliant sellers are eliminated, creating opportunities for compliant businesses [6][7]. - Platforms will face new responsibilities to manage and report seller data accurately, necessitating the development of robust internal data management systems [6][7]. - The industry is transitioning from a phase of rapid growth to one focused on quality and compliance, emphasizing the need for innovation, brand development, and customer service as key competitive factors [7][8].

Core Insights - The cross-border e-commerce industry is undergoing a significant compliance transformation, moving away from its previous "wild growth" phase towards a more regulated environment [2][3][7]. Group 1: Regulatory Changes - Amazon has announced it will report Chinese sellers' identity and income information to tax authorities quarterly, with the first report due by October 31, covering transactions from July to September 2025 [1][5]. - Other major platforms like AliExpress and SHEIN have also initiated similar tax information reporting processes [1][6]. - The regulatory framework was established by the State Council's 2025 regulations, which extend reporting obligations to all foreign internet platforms serving Chinese operators [4][5]. Group 2: Industry Impact - The compliance requirements are expected to significantly impact cross-border e-commerce sellers, particularly smaller businesses that have historically operated in a gray area regarding tax compliance [3][7]. - The new regulations will likely lead to increased operational costs for sellers, including direct tax payments and indirect costs related to system upgrades and compliance measures [7][8]. - The industry is anticipated to experience a reshuffling, as non-compliant sellers may be pushed out, creating more market space for compliant businesses [8][9]. Group 3: Future Outlook - The cross-border e-commerce sector is expected to evolve into a resource-intensive, capital-intensive, and talent-intensive industry, indicating a shift towards high-quality development [9]. - Compliance will become a core competitive advantage, with businesses needing to focus on product innovation, brand building, supply chain management, and customer service to thrive in the new regulatory landscape [8][9].

Core Insights - Amazon's stock price dropped by 4.99% on October 10, reaching a new low since August 2025, attracting significant market attention [1] - Amazon's tax compliance efforts are under scrutiny, with its tax filing work covering 20 overseas sites, including key markets like Germany, the UK, and Japan, but notably excluding the US [1] - The choice of a Beijing law firm as Amazon's tax filing agent indicates its strategy in adapting to new tax regulations, reflecting a gradual adjustment to the evolving tax compliance landscape [1] Industry Developments - Amazon's low-price marketplace, Haul, has issued a notice requiring sellers to complete tax information, highlighting the need for sellers to be aware of policy differences across platforms [2] - The new tax regulations provide clear policy guidelines for tax oversight on platforms, pushing for greater compliance in the cross-border e-commerce sector [2] - Sellers operating without proper tax identification and reporting will face challenges due to the new compliance requirements, necessitating adjustments in tax management to avoid penalties [2] Investor Considerations - Despite facing uncertainties, Amazon's global market influence and adaptability to market changes remain significant [2] - Investors are advised to remain observant and monitor Amazon's progress in tax compliance and global expansion strategies [2]

Core Viewpoint - The "New Quality Power Going Abroad" roundtable meeting focused on the dual transformation of cross-border e-commerce towards "compliance" and "intelligent supply chain" in the context of tightening global customs policies [1][5][15] Group 1: Key Changes in Cross-Border E-Commerce - The meeting highlighted three significant changes: the end of the U.S. De Minimis policy, the full implementation of the EU ICS2, and the strengthening of regulations in Southeast Asian social e-commerce [3] - The transition from "low threshold" to "high compliance" necessitates a restructuring of cost structures and delivery systems for enterprises [5] Group 2: Industry Insights and Trends - The founder of Fashion Planet shared insights on the trend of going abroad, emphasizing the importance of breaking down information barriers to empower more Chinese clothing brands [5] - SHEIN's "Unique Gravity" program aims to support OBM merchants in achieving scale growth through five key elements: mindset transformation, operational efficiency, supply assurance, brand planning, and long-term value [6] Group 3: Intellectual Property and Compliance - A special session on "Intellectual Property Protection in Cross-Border E-Commerce" discussed the increasing number of patent lawsuits and the need for companies to focus on intellectual property layout during their international expansion [10] Group 4: Regional Development and Strategic Value - The Panyu Industrial Economic Headquarters Park is positioned as a key player in the high-quality development of the fashion industry, providing quality space and supporting regional industrial transformation [12][14] - The park's operational manager emphasized the importance of resource integration and service empowerment in driving the healthy cycle of the industrial ecosystem [14]

Group 1 - The choice of platform is more important than the selection of products, as different platforms have varying rules and market dynamics [2] - New platforms like Yunshang City are gaining attention for their favorable entry processes and lower barriers for small sellers [2] - The supply chain is critical for cross-border business, with Yunshang City offering advantages like bonded warehouse resources and reduced logistics costs [3] Group 2 - Compliance is essential for survival in cross-border e-commerce, with Yunshang City providing tools for sellers to ensure they meet regulatory requirements [4] - New sellers are advised to focus on niche categories, maintain sufficient cash flow, and engage with seller communities for information sharing [5] - Yunshang City is suitable for beginners and experienced sellers looking to enter emerging markets, but may not be ideal for those aiming to build high-margin private label brands [6]

Policy Impact - The U.S. has officially removed the tariff exemption for small packages from China, replacing it with import fees up to 145% starting May 2, 2023, with further increases planned [1][3] - This policy significantly affects Chinese e-commerce platform Temu, which previously thrived on low-cost shipping, leading to a drastic increase in consumer costs for Chinese goods by 130%-150% [3][4] Company Response - In response to the tariff pressure, Temu announced on May 3, 2023, that it would cease all direct shipments from China to the U.S., shifting to a model where all orders are fulfilled by local U.S. sellers [4][5] - The platform has marked all direct shipment items as "out of stock" and is focusing on a localized supply chain to eliminate import fees and additional shipping costs [5] Consumer and Seller Impact - The new tariffs are expected to disproportionately affect low-income American households, with 60% of Temu's users earning less than $50,000 annually, leading to a significant increase in living costs [6][7] - Over half of the small Chinese sellers relying on the previous tariff exemption are likely to exit the market due to increased costs, with some sellers facing profit margin squeezes of 26%-150% [7][8] Industry Dynamics - Other platforms like Shein and AliExpress are also adjusting their pricing strategies in response to the new tariffs, with Shein increasing prices by 51% and Amazon's low-cost platform Haul ceasing to display tariff costs [8] - The average cost of goods has risen from $12.5 to $14.9, a 19.2% increase, while logistics costs have surged from 15% to 22% of total costs, a 46.7% rise [8] Future Strategies - Temu is accelerating the recruitment of U.S. small sellers and has established inventory centers in the U.S. to replace the direct shipment model from China [9][10] - The company is also exploring new markets in Brazil, Mexico, and Nigeria to diversify its risk amid tightening U.S. policies [9][10] - Compliance measures are being enhanced globally, with Temu requiring sellers to meet local regulations and certifications to navigate international trade challenges [10] Conclusion - The changes in U.S. tariff policy highlight the harsh realities of global trade, pushing companies to shift from aggressive pricing strategies to more sustainable practices focused on localization, compliance, and market diversification [11][13]