Enterprise Caiying weekly newsletter: tax compliance, logistics upgrades, consumer trends in one article!
Published: 2025-12-01

Fiscal Information: Announcement on the Caliber of Resource Tax Policy Implementation

The Announcement clarifies the resource tax policy and the implementation caliber of the levy and management in 9 aspects, covering the non-payment of tax, tax objects, tax basis, and justifiable reasons for related transactions, etc. It will come into force on December 1, 2025, and the unprocessed matters that have occurred before will be implemented in accordance with the Announcement, and there will be no further adjustments to the matters that have already been processed.

Cross-border update: Amazon launches refund-only program

Recently, Amazon launched a "refund only" program for FBA sellers, sellers can set a price range of 1-75 U.S. dollars to support consumer refunds without returns. The program aims to reduce the seller's return processing, warehousing and other costs, while enhancing the consumer experience. Dangerous goods, recalled goods, over $75 goods, etc. are not applicable, the platform only to provide consumers with no abnormal return record of this option to prevent abuse.

Cross-border dynamics:Shopee establishes logistics partnership

Shopee recently signed a letter of intent with four major Malaysian couriers to formally establish a collaborative logistics partnership. Under the framework, the parties will harmonize operational processes, access point management and performance standards, develop common KPIs and enable an integrated real-time monitoring system to ensure a consistent logistics experience for consumers in urban and remote areas.

Cross-border dynamics: TEMU launches Y2 model in the EU

TEMU announced the official launch of the Y2 model in the EU27, covering nearly 30 sites in Germany, France, Italy, etc., with the UK market not included for the time being. The model serves as an extension of the semi-trusted model, allowing sellers to ship goods directly from China to overseas consumers without the need to prepare goods in advance to overseas warehouses, with an overall fulfillment cycle of no more than 21 days, of which the timeframe for preparation is 8-12 working days, and the timeframe for transportation is 3-9 days. The EU version will allow the use of non-platform manifests and third-party overseas warehouses, but requires sellers to hold the corresponding VAT number of the shipping country.

Cross-border dynamics:Ozon opens largest logistics center

Russian e-commerce platform Ozon has opened the largest logistics center in the North Caucasus Federal District in the Republic of Dagestan with a total investment of 14 billion rubles. The total area of the project will reach 125,000 square meters after full operation, the storage capacity will be raised to 30 million goods, and the daily order processing capacity will reach 900,000 pieces. It marks an important layout of Ozon's logistics network in the North Caucasus.

International information: Japan issued 11.7 trillion treasury bonds to raise stimulus funds

To finance the stimulus package totaling about 18.3 trillion yen ($117 billion), Japan plans to issue 11.7 trillion yen in new government bonds. It will also use 2.9 trillion yen of the current fiscal year's tax surplus, about 1 trillion yen of non-tax revenues, and about 2.7 trillion yen of the previous year's unutilized budgetary funds, in an effort to control the overall size of the debt.

International information:US extends Section 301 tariffs on China

The Office of the U.S. Trade Representative has announced that it will extend until November 10, 2026 the tariff exemptions established under the Section 301 investigation into China's technology transfer and intellectual property issues. The existing exemption was scheduled to expire on November 29 of this year.

Go out to sea and observe:Brazil's 96% Consumers Eager to Shop Across Borders

The latest survey shows that 96% consumers in Brazil have shopped internationally in the last 12 months. Local e-commerce share down 18 percentage points from 2024, Shopee (75%), Shein (53%) most popular overseas platforms, price and shipping costs are the main purchase motives, international shopping unit price of around R$239 (US$45).

Go out to sea and observe:Genuine products become the core growth engine of Southeast Asian e-commerce

Authenticity and quality are becoming the core demands of online shoppers in Southeast Asia in 90%. Brand-authorized zone transactions accounted for the proportion of Southeast Asian e-commerce sales rose from 12% in 2020 to 30% in 2025 (about $40 billion), and is expected to reach 55% in 2030 (about $150 billion).90% Users accept the premium price of the genuine product,31% are willing to pay an additional 10% - 30%, the brand Regularity and logistics reliability have become the key to placing an order.