Core Viewpoint - The compliance regulation of cross-border e-commerce in China is entering a deepening phase, with platforms like Amazon starting to report tax-related information of Chinese sellers. This shift is crucial for addressing the irregularities accumulated during the industry's rapid growth and is expected to reshape the compliance landscape for different types of sellers [1][2]. Industry Growth and Regulatory Changes - In 2024, China's cross-border e-commerce export scale is projected to exceed 2 trillion yuan, with a year-on-year growth of 16.9%, accounting for 8.5% of total goods trade exports. The overall cross-border e-commerce import and export volume is expected to reach approximately 2.71 trillion yuan, reflecting a 14% increase [2]. - The introduction of a reasonable tax system is seen as a necessary measure to ensure compliance within the industry, marking a shift from platforms being mere transaction facilitators to becoming key nodes in tax and compliance regulation [2][3]. Compliance Status and Challenges - The current compliance regulation is not the first of its kind; it has evolved from past initiatives to a more digital and regularized approach. The implementation of the "Golden Tax Phase IV" system is enhancing tax inspection and management [3]. - Data from the General Administration of Customs indicates that the total import and export volume of cross-border e-commerce in the first three quarters of 2025 is expected to be around 2.06 trillion yuan, with a growth rate of 6.4%, which is lower than historical levels due to the ongoing compliance processes [3][4]. Impact on Different Seller Types - For compliant sellers, the new tax information reporting requirements will have minimal impact, as they only need to ensure the accuracy of their information. However, small sellers lacking professional financial systems may face significant challenges in adapting to the new compliance landscape [4][5]. - The weak compliance awareness among small and medium-sized enterprises (SMEs) is attributed to several factors, including a lack of understanding of tax regulations, insufficient professional talent, and concerns about increased operational costs due to compliance [6][7]. Recommendations for Compliance - SMEs are encouraged to seek professional tax consulting and support to navigate complex tax issues and enhance their compliance capabilities. Regular training for employees on tax awareness is also recommended [9][10]. - Building a robust compliance system with professional tax personnel is essential for effective tax planning and management. Companies should also maintain open communication with tax authorities to resolve any disputes that may arise [10][11]. Long-term Industry Outlook - The current regulatory environment may pose challenges for non-compliant sellers, leading to increased operational costs and potential legal repercussions. However, the long-term effects of these regulations are expected to foster a more mature and high-quality development of the cross-border e-commerce sector [11][12]. - Compliant sellers may find new opportunities as the market space becomes less crowded with non-compliant entities, allowing them to focus on core business areas such as product innovation and customer service [11].

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].