The Shenzhen tax authorities have now obtained70,000Entities Operating Cross-Border E-Commerce Stores with Zero-Declaration Status. The number of underreported cases is impossible to quantify.

This isn't a random inspection; it'sSystematic ScreeningThe

You might be one of them. With annual sales in the millions or tens of millions, your domestic company has consistently filed zero tax returns. You used to think, “It’s fine—no one will check.” But now, the system has flagged you.

Starting in March 2026, tax authorities in Shenzhen, Chengdu, Hangzhou, and other cities will conduct direct telephone audits; those with zero tax returns or discrepancies in their filings will be required to pay back taxes. Cross-border e-commerce sellers in Shenzhen, Changsha, and other cities have been receiving telephone audits from tax authorities, which are focusing on three high-risk groups: those with a history of long-term zero tax returns, those who have underreported overseas income, and those with discrepancies in their platform data.The

Just because nothing has happened over the past three years doesn't mean this won't happen to you. And now, it's happening.

If your business has a history of long-term zero tax filings and you’re unsure how significant the risks are, you can scan the QR code to add us.WeChat: qcygscszk 📞 Phone: 18676749275, with the note “Zero-Declaration Diagnosis,” to help you quickly assess your risk level and determine the appropriate course of action.

01 How is your name tagged?

The entire verification process is divided into three stages, and you may currently be in one of them.::

Phase 1: Automatic system tagging.

Since the implementation of the regulations on the reporting of tax-related information via the Internet in 2025, major platforms such as Amazon and AliExpress have been submitting sellers’Complete Sales DataSubmit directly to the tax authorityThe

The system automatically performs a comparison: if your reported figure is zero but the sales figures pushed by the platform range from several hundred to tens of millions—once this discrepancy exceeds a certain threshold, the system will automatically flag it and trigger an alert.The

The entire process requires no human intervention and no one needs to file a report. Even if you don’t transfer funds through a corporate account or issue an invoice, the tax authorities can still access the data from the platform.The

At this stage, your name is already on a list—it just hasn't been your turn yet.The

Stage 2: Receive a text message or phone call.

Sellers on the list will gradually receive text messages from the tax authority or phone calls from tax officials alerting them to anomalies in their reported data and requesting that they conduct a self-audit of their sales for the third and fourth quarters of 2025 and proactively pay any outstanding tax liabilities.The

October 2025, February 2026, April 2026… Sellers in many parts of the country have already receivedFour-wheeledTax AlertsThe

If you've already received a text message, that means you're in the second stage.There is still some room for maneuver at this stage....If handled properly, you may only have to pay back taxes without incurring a fine.The

But many sellers' first instinct is to drag their feet—ignoring text messages and not answering phone calls, thinking they can get away with it by not responding.It's actually completely useless.The

Phase 3: Receipt of the “Notice of Investigation into Risk Issues.”

This is the most dangerous stage.

The notice clearly states in black and white:

“Since its establishment, your organization has consistently filed zero returns through the Electronic Tax Bureau. Based on the sales data for the third and fourth quarters of 2025 provided by the online platform, your organization is suspected of filing false tax returns.”

You are required to, within [number] days of receiving this notice,Within 5 business daysPlease submit the following documents:

• A photocopy of the business license, the legal representative’s ID card, and the financial officer’s ID card
• Bank statements for corporate accounts and the legal representative’s personal account from January 2022 through December 2025(Digital + Print)
• Contracts signed with various platforms, detailed order records from the backend, and settlement statements for the period from 2022 to 2025
• Company Profile

Has anyone noticed—the investigation covers the year 2022; it’s not just the past three years—it goes back to 2022!

If the data discrepancy is significant enough at this stage, then later on...It's no longer just a matter of paying back taxes.——Heavy fines and even legal liability are all on the listThe

02 What Are the Risks of Filing Zero Returns for an Extended Period?

Many people think, “It’s just a zero-reporting situation—isn’t it enough to just pay the back taxes?”—But it’s far from that simple.

Risk 1: Back taxes + late payment penalties + fines—the total cost could be 2 to 3 times the amount of tax owed.

Let's do the math: Annual sales of 10 million, a gross profit margin of 30%, and zero tax returns filed for three consecutive years.

After the investigation:

• Corporate Income Tax Payable: Approximately 750,000 (10,000,000 × 30% × 25%)
• overdue fine: 0.05% per day, which is approximately 18.251 TP3T on an annualized basis. Calculated over 3 years, this amounts to approximately 410,000.
• fine (monetary): 0.5 to 5 times; calculated at the minimum of 0.5 times, approximately 375,000

Total back payments: Over 1.53 million.

Risk 2: Once a case is deemed “tax evasion,” the period for collecting back taxes is indefinite.

Pursuant to Article 63 of the Tax Collection and Administration Law, failing to record or underreporting income in the books, or failing to pay or underpaying taxes due, constitutesTax EvasionThe

There is no statute of limitations on tax evasion. This means—Issues from 5 years, 10 years, or even longer ago could be brought up again.The

Some sellers have been investigated retroactively.4 years...requiring the submission of a complete set of materials within five business days. Some sellers were traced back to2022The

Risk 3: Potential criminal liability.

If the amount involved is substantial and the nature of the case is serious, the case willtransfer to the Public Security Bureau, the person in charge facesCriminal LiabilityThe

real case: A major 3C retailer in Shenzhen was investigated for concealing more than 120 million yuan in revenue; the company was ordered to pay over 28 million yuan in back taxes and fines, and the case was referred to public security authorities, with the person in charge facing criminal prosecution. Jianke Industrial has long engaged in false reporting and diverted 3.09 million yuan in overseas revenue into private accounts; ultimately, it was ordered to pay nearly 680,000 yuan in back taxes, late payment penalties, and fines,The person in charge was simultaneously handed over to the policeThe

03 What Are Sellers Who Have Received the Notification Facing?

Sellers currently under review face three different outcomes:

Option 1: Received only a phone call...tax payments must be made to cover the tax reporting discrepancies for the third and fourth quarters of 2025—this isLightestOne type of .

Type 2: Being summoned for a meeting by the tax authorities...due to zero reporting or significant discrepancies between the reported data and the platform's data, their records were audited retroactively for 3 to 5 years.

Option 3: Receiving a “Notice of Investigation into Risk Issues” ...requiring that a complete set of materials be submitted within five business days—this isMost DangerousOne type is to go directly to the audit departmentThe

Currently, the sellers being asked to come in for an on-site explanation are primarily large sellers with high transaction volumes and particularly significant discrepancies in their reported figures.But small and medium-sized sellers shouldn't assume they're off the hook just because they're small—the list is there; it's just a matter of when they'll be targeted.The

04 There are three things you need to do right now

Step 1: Check to see if you have already been flagged.

Three Things to Reflect On:

• Have you ever received a text message or phone call from the tax office?
• How large is the discrepancy between the reported data for the past three years and the platform’s actual revenue?
• Does the company’s legal representative have a personal account that receives large amounts of platform refunds?

If you're not sure, I recommend getting one done as soon as possible.Fiscal and Tax Health AssessmentThe

Step 2: If you’ve already been flagged, take action immediately—don’t delay.

If you receive a text message or phone call,Don't procrastinate, don't avoid the issue, and don't pay back taxes based on a hunch.The

An incorrect tax adjustment plan can be more troublesome than not making any adjustment at all. The correct approach is to first get the facts straight—what the discrepancy amount is, what caused it, and how it should be adjusted.

Step 3: Take proactive corrective action to seek lenient treatment.

Pursuant to Article 32 of the Administrative Penalties Law, where a person takes proactive measures to eliminate or mitigate the harmful consequences of a violation, the administrative penalty shall be mitigated or reduced.The

If you voluntarily conduct a self-inspection and pay the back taxes, you may receive lenient treatment. If issues are discovered through a routine audit, you will be subject to severe penalties based on the full amount owed.

If your business has a history of consistently filing zero tax returns, or if you have received a text message or phone call from the tax authority and are unsure how to proceed, you can scan the QR codeWeChat: qcygscszk 📞 Phone: 18676749275(math.) genus, with the note “Zero-Declaration Diagnosis.” We’ll do two things for you:

• First, quickly assess your risk level—whether you are “on the list” or “have already been notified”;
• Second, if there really is a problem, they’ll tell you “what to check first, what to fix later, and when to do it.”

What can Qi Cai Ying do for you?

Qicaiying specializes in financial and tax compliance services for cross-border e-commerce and has extensive practical experience in rectifying zero-declaration issues:

① Quick Risk Assessment for Zero-Report Filings
Quickly assess your risk level—are you already on the list, which stage are you in, and which year is the most urgent?

② Precise Location Determination Through Cross-Referencing of Four Maps
Compare platform data, declaration data, customs declaration data, and foreign exchange receipt data item by item to accurately identify the sources of discrepancies and risk exposures.

③ Design and Implementation of a Proactive Rectification Plan
We will assist you in filing amended and supplemental tax returns to seek lenient treatment for voluntary corrections and avoid harsher penalties resulting from unannounced audits.

④ Audit Response Support
If an audit has already been initiated, we provide professional support in communication, coordination, and the preparation of documentation.