I’m sure many business owners on Meike Duo focus their efforts on running their stores and overlook the issue of tax filing. One of Qicaiying’s clients has been operating a local store in Mexico for a year. We’ll call him Mr. Sun. Throughout that year, he believed he was fully compliant—he filed his taxes on time every month based on 3% of his GMV, paid every penny he owed, and had no overdue records in the SAT system. He thought that 3% covered all his tax obligations, and once he paid it, he felt at ease. That is, until early the following year, when his accountant helped him with his annual tax settlement and informed him: “The monthly 3% payments are merely advance payments. The annual ISR is calculated based on actual profits, with an effective tax rate ranging from 29% to 35%. Since you’ve made a decent profit this year, you’ll need to pay the difference.”

President Sun was baffled: “I thought 3% was the total amount. Why do I have to pay such a large sum again at the end of the year?”

Monthly 3% and annual back payments—this “dual-track system” is a pitfall that many cross-border sellers in Mexico’s RFC tax ID system tend to overlook. It’s not that they fail to file; rather, they don’t realize that the “3% filed monthly” does not equal the “total tax owed for the year.”

💡以下数据经过脱敏处理， 如果你也在做美客多本土店，不确定自己年度清算是否需要补缴？或者是想测算自己年度清算大概要补多少? - Yeah.添加我司WeChat: qcygscszk 📞 Phone: 18676749275，发送“年度清算”，获取一对一咨询。

01 月度预缴 vs 年度清算

双轨制怎么运作

墨西哥RFC税号的ISR（所得税）采用“月度预缴+年度清算”双轨制，与中国的企业所得税预缴+汇算清缴逻辑类似。

月度预缴：3%的简化方案

3%的本质： 这是SAT为中小纳税人提供的简化预缴方案，按收入而非利润预缴。优点是计算简单、现金流压力小；缺点是它只反映了“你收入了多少”，没有反映“你成本是多少、利润有多高”。

年度清算：按实际利润计算

年度清算公式： 年度应税利润 × 适用税率 – 月度累计已预缴税额 = 应补缴（或应退还）税额

02月补缴金额怎么算::一个真实案例

以孙总况为例：

孙总度清算时需要补缴10.8万比索。 他原来以为每月交3%就够了，结果年底一算，还差了一大截。

03 年度清算的核心 可扣除成本怎么算

年度清算的关键在于“可扣除成本”——能从收入中合法扣减的支出越多，应税利润越低，补缴金额越少。

可扣除成本的前提： 必须有合规的CFD电子发票作为凭证，且在DIOT中已申报。

核心规律： 月度期间CFD发票收集得越完整、DIOT申报得越规范，年度清算时可扣除成本越多，补缴金额越少。

反过来，如果一年没有做过CFD进项发票管理，年度清算时几乎无法扣除成本——应税利润接近于总收入，按29%—35%税率计算，补缴金额会非常惊人。

04 年度清算申报流程

Step 1：整理全年税务数据

导出12个月的销售数据、CFD进项发票明细、月度申报回执。

Step 2：计算年度应税利润

年度总收入 – 年度可扣除成本 = 年度应税利润

Step 3：匹配适用税率

（实际税率梯度以SAT当年公布的税率为准，以上为参考区间）

Step 4：计算补缴/退还

年度ISR应缴 = 应税利润 × 适用税率
补缴 = 年度ISR应缴 – 月度累计已预缴
退还 = 月度累计已预缴 – 年度ISR应缴（如果预缴大于应缴）

Step 5：提交年度申报

次年3月31日前在SAT系统提交年度ISR申报，缴纳税款或申请退还。

05 年度清算自检表

在做年度清算前，可以对照以下清单自查：

06 RFC年度清算的持续成本

根据墨西哥SA公司实际运营成本，RFC年度清算通常需要额外支出记账报税服务费用。次年年度清算+年度公司维护+月度报税的综合费用，是墨西哥本土店运营中不可忽略的持续成本——在做本土店预算时就要提前纳入规划，而不是到年底才发现“还有这么一笔钱要交”。

📞 如果你的本土店第一年即将到期，需要做年度清算？添加WeChat: qcygscszk 📞 Phone: 18676749275，发送“年度清算”，获取一对一方案。

07 What can we do for you?

✔️ RFC年度清算申报全套代办

✔️ 年度可扣除成本梳理与CFD发票审核

✔️ 应税利润计算与适用税率匹配

✔️ 补缴/退还金额精确计算

✔️ SAT年度申报提交与税款缴纳

08 Why choose Enterprise Caiying

■ 墨西哥本土店业务深耕多年，SA公司买断质保3年

■ 提供从公司注册→RFC申请→月度报税→年度清算的全链路服务

■ 月度记账报税合规执行，进项发票专人管理，最大化合法节税

■ 熟悉SAT审核流程与美客多后台税务对接规则，减少驳回风险

■ 已服务多位墨西哥本土店卖家，实操经验覆盖注册/报税/冻结恢复全场景

Enterprise Finance Group

Founded in 2015 and headquartered in Shenzhen, Qicaiying Group is a leading provider of corporate services and tax compliance solutions in China.

The Group is deeply committed to providing services across the entire corporate lifecycle. Its core business areas include: business registration, bookkeeping services, tax compliance, overseas company registration (Hong Kong, the U.S., Singapore, Mexico, etc.), cross-border structuring, outbound direct investment (ODI) filing, overseas tax planning, bank account opening assistance, and identity planning.

Over the past decade, Qicaiying has served more than 10,000 corporate clients and has accumulated solid practical experience in key areas such as corporate structuring in Hong Kong and overseas, cross-border tax and financial compliance, and corporate accounting management. The Group boasts a team of seasoned financial and tax advisors who closely monitor changes in domestic and international tax systems and regulatory trends, providing clients with one-stop solutions ranging from structural planning to implementation.