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Amazon previously reissued its Q3 tax filing information for the second time, but the content is still not clear enough. And in a turn of events, the Q4 tax filing is again confusing.

It is understood that January 1, 2026 to January 20 for the fourth quarter of the tax period time, but in the face of complex cross-border transactions and not yet fully unified implementation details, many sellers are still trapped in the "how to report" confusion.

On the one hand, many sellers have reflected that, even after completing their declarations for the third quarter, they have been receiving text messages or phone calls from the tax bureau, telling them that they have underreported and requesting them to submit explanations or to correct their data again. This also confirms that the regulator is comparing the data reported by platforms with the data declared by sellers themselves with an unprecedented degree of meticulousness.

On the other hand, the differences in the implementation of policies around the more confusing for many sellers. For example, some Shanxi sellers are required to strictly according to the data provided by the platform for tax reporting; at the same time, a small-scale taxpayer sellers in Hunan feedback, the local tax bureau staff in the counseling clearly indicated that, in the approval of its business situation, "the main focus on the sales data," even if the seller affirmed that the need to deduct the platform fees.

This phenomenon of "one policy for one place" has left sellers trying to establish a unified compliance framework at a loss, and has also made compliance more difficult for enterprises operating across regions. In order to alleviate the general anxiety of sellers, major e-commerce platforms have followed up with enhanced compliance support and service guidance.

For example, Amazon recently released the "Q3 2025 Chinese sellers tax information reporting FAQs", specifically to clarify the Q3 tax reporting questions. It is mentioned that the "income (income)" in the quarterly report includes European VAT and other overseas taxes, and this report is closer to the standard of compliance information reporting, and is not a platform to help sellers "calculate the tax", and will not automatically trigger additional taxes, which also solves the problem of many sellers "why is the income data so difficult to understand? This also solves the doubt of many sellers "why the income data looks high".

In addition, some platforms have introduced more direct income tax withholding services, whereby estimated income tax payments related to exported goods are calculated and deducted directly from the settlement with the seller, and the remaining amount is then paid to the seller. While confusion remains, with tax filing in the fourth quarter, sellers have a limited amount of time to make filing decisions.

01 Fourth Quarter Tax Return Program Reference

According to the actual operation, the current sellers mainly take the following four options:

The first is the relatively conservative "full return", where the tax base is calculated on the basis of all sales on the date of shipment of the platform order.

This seems to be a safe way, but it may lead to a high tax burden (especially corporate income tax) due to the lack of cost vouchers, which will seriously erode profits, but the advantage is that it can meet the declaration conditions for preferential policies such as "tax refund upon departure".

The second is the "compromise program" that is currently adopted by a large number of people, that is, based on the "Income" data of Amazon's background for reporting. Sellers feedback, although the data is still lower than the information held by the tax department, but the gap is relatively controllable, to a certain extent, can balance the compliance risk and profit preservation.

The third is the practice of declaring the actual "return amount". As there is a time and amount difference between the return and the total sales of the platform (after deduction of platform fees and commissions, etc.), this practice is significantly different from the regulatory data, and is very likely to trigger the early warning and verification of the tax system, which is extremely risky for general taxpayers whose annual sales have exceeded 5 million yuan.

The fourth type is "zero declaration" and "low declaration" by a few sellers who still hold on to their luck. However, at a time when cross-border transaction data is becoming increasingly transparent, this practice has been regarded by the vast majority of sellers as a "high-pressure line" that cannot be touched. For cross-border sellers, compliance has become a general trend.

The only way to move steadily forward within the regulatory framework is to proactively embrace compliance by standardizing accounts, retaining compliant instruments and filing accurately.

If you encounter corporate tax compliance issues, you can refer to Enterprise Finance Group's Tax Compliance Product Package I to solve tax compliance or difficult account processing, etc., you can always consult (WeChat same number: 13045886252)▼▼▼

02 Which cross-border sellers need special attention?

If you have any of the following, it is important to take it seriously:

✅ Open a store on overseas e-commerce platforms such as Amazon, eBay, Shopee, etc. with sales revenue.

✅ Holding equity in an overseas company and receiving dividends or gains from equity transfers.

✅ Have investment and financial management outside the country and receive interest, dividends and other investment income.

✅ Receiving remuneration for services or labor performed overseas.

✅ Holding overseas properties with rental income or sale proceeds.

✅ Having other business income outside the country.

Self-examination focus: three years of foreign income from 2022-2024 The period of self-examination for which the tax department is clearly reminding is three full years: 2022, 2023 and 2024.

The self-study includes, but is not limited to.

(1) Whether the revenue from sales on offshore e-commerce platforms is fully declared.

(2) Whether or not to declare income from dividends and equity transfers from overseas companies.

(3) Whether or not the income from foreign investments (interest, dividends, property leases, etc.) is declared.

(4) Whether remuneration for overseas labor, royalties, etc. are declared.

5) Whether the credit is correctly taken for foreign taxes paid.

If you encounter more difficult corporate tax compliance issues, you can refer to Enterprise Finance Group's Tax Compliance Product Package II to solve them, and you can consult with us at any time (WeChat same number: 13045886252)▼▼▼

03 How to correctly file a return

The tax authorities have made it clear that taxpayers who find that they have not previously declared their foreign income in accordance with the regulations should make timely corrections to their declarations in accordance with the law.

For your information, here are the proper steps to take to correct your filing:

Step 1: Sort out offshore revenues Organize a breakdown of all offshore revenues for 2022-2024. Collect relevant bank flows and platform settlement documents. Prepare offshore tax paid tax clearance documents.

Step 2: Calculate the taxable amount Calculate the taxable amount in accordance with the Individual Income Tax Law. Note that the tax paid abroad can be credited (need to provide proof of tax completion). It is recommended to consult a professional tax organization Enterprise Caiying Group, if you need, you can always drop me, phone and WeChat consulting: 13045886252, to avoid calculation errors.

Step 3: Proactive corrective declarations can be made through the Individual Income Tax App or the Tax Hall. Choose "Annual Self-Declaration of Comprehensive Income" or "Corrective Declaration". Pay the tax and the corresponding late payment fee. Step 4: Keep all the records of declaration and payment vouchers. Keep the relevant information for at least 5 years. Use the overseas tax credit policy properly.

Many cross-border sellers are worried about the problem of "double taxation". In fact, China's tax law has already taken this into account: the tax paid outside the country can be credited! Specific rules: the amount of personal income tax paid abroad can be offset against the tax payable. The credit limit is the taxable amount of the income calculated in accordance with the Chinese tax law. Any amount exceeding the credit limit can be carried forward for the next five years.

For example: Suppose you earn $100,000 in income from sales on the Amazon platform in the U.S. and have paid $20,000 in taxes in the U.S.. When you return to your home country to file your return, if you calculate the taxable amount of $25,000 according to the Chinese tax law, then:

(1) Creditable foreign taxes: $20,000

(2) actually need to pay in China: 0.5 million U.S. dollars now is the best processing window. From the point of view of the tax department's statement, the current "reminder of self-check" stage, which is to give taxpayers a relaxed processing window. Paying taxes in accordance with the law is the obligation of every citizen. Instead of worrying about being investigated, it is better to take the initiative to comply with the law and give your cross-border business a solid tax foundation.

This formal reminder from the SAT is not a bad thing for the majority of cross-border sellers, but a necessary step for the industry to become standardized and professionalized. Early compliance, early peace of mind, focus on business expansion, rather than worrying about tax risks.

If you encounter particularly difficult corporate tax compliance issues, you can refer to Enterprise Finance Group's Tax Compliance Product Package III to solve them. Your company needs tax compliance or more difficult account processing, etc., you can consult at any time (WeChat the same number: 13045886252)▼▼▼▼

04 Cross-Border Tax Compliance: 2026 Survival Guide for Cross-Border Sellers

1) Supply chain reshaping: from price-oriented to tax-health-oriented

The financial director of a cross-border apparel company in Guangzhou has made a calculation: if you only consider the purchase unit price and ignore the tax compliance of the supplier, you may not be able to obtain a compliant input invoice and pay more VAT, and the actual cost will be higher by 3-5 percentage points.

After 2026, supplier selection criteria will have to be weighted towards "tax compliance". Sellers are advised to initiate supplier screening immediately to ensure that all purchases can be invoiced with VAT compliance.

2) Pricing strategy adjustment: tax costs must be internalized

Hangzhou, a home furnishing category hypermarket has adjusted its pricing model in advance: "We have fully internalized the cost of VAT into our product pricing, which may affect competitiveness in the short term, but avoids tax risks in the long term."

With the new law in place, price wars will have to consider tax compliance costs. Business models that appear to be low-priced but fail to provide tax compliance credentials will be unsustainable.

3) Overseas warehouse tax treatment needs to be clarified to avoid double taxation

Mr. W, a seller on the European site, shared his experience, "We have re-planned our logistic path to ensure that the tax treatment in each step meets the requirements of the new law. Especially the movement of goods in overseas warehouses now requires clearer documentation on tax handling."

There is also a children's clothing e-commerce enterprise that moved to Guangzhou from a mainland city, which is a real customer case of our Enterprise Caiying, selling through Amazon and TIKTOK platforms, with an annual turnover in the order of ten million dollars.

Although the enterprise is profitable, there are hidden problems in fiscal compliance for a long time - the store operates as a domestic individual household, borrowing the name of another person to register, and it is difficult for the actual operator to dock the tax verification, while there is a large number of lack of cost tickets in the business, and the tax risk is increasingly prominent.

Despite the busy business and cross-regional operations, the core decision makers of the enterprise have a clear understanding of compliance and tax security.

They are eager to systematically avoid risks and control the tax burden, and look forward to a professional and efficient team to help cope with all kinds of unexpected financial and tax problems, so they find us to cooperate with Enterprise Caiying.

This cooperation not only solves the momentary needs, but also reflects the deeper needs of cross-border e-commerce enterprises for professional financial and tax accompaniment in the new economic environment - what they need is not only the program, but also the reliable experts and the support that can be landed, which is exactly the value of the service that we, Enterprise Caiyin Group, continue to build.

If you plan to register a U.S. company/Singapore company/Japanese company/Thailand company/Malaysia company/Canada company/Mexico company/Brazil company/Britain company/France company/New Zealand company/Japanese company/Singapore company/Vietnamese company/Indonesia company/Dubai company and other foreign companies registered in the relevant business and financial services, or plan to register a Hong Kong company/Shenzhen company/ Guangzhou company / Shanghai company / Hangzhou company / Beijing company / Hainan company and other domestic companies registered business services, the company's annual audit audit / bookkeeping tax / payment of MPF / change of information / bank account / ODI record / BVI registration / tax compliance / cross-border e-commerce accompanied by running on behalf of the operation of the enterprise one-stop service, you can add my WeChat (phone with V: 13045886252) at any time to consult ↓↓ ↓ 

05 A real case of tax compliance for the Enterprise Finance Group

06 Why choose Enterprise Caiying Group?

🏆 Why choose Enterprise Finance? --Professional strength, global trust

Enterprise Caiying Group, since its establishment in 2015, has always been adhering to the mission of "empowering every entrepreneurial dream", focusing on providing one-stop globalized industry, commerce, finance and tax and business services for enterprises.

Our bottom line, from the deep precipitation and authoritative certification:

✅ Service Scale Witnesses Reputation: Accumulated services for more than 300,000+ enterprises, long-term cooperation with more than 50,000+ customers.

✅ Global Network Local Support: Branches are set up in Beijing, Guangzhou, Shenzhen, Hong Kong, Southeast Asia, and the United States, with services covering Asia, Europe, and the Americas.

✅ Official certification qualification escort: with 3 Hong Kong government certified licensed secretarial firms, a U.S. branch and a self-employed Hong Kong accounting firm, and at the same time is the vice president of the Shenzhen Agency Bookkeeping Association, etc., to ensure that the service is fully compliant and reliable.

The four core advantages of Enterprise Caiying's overseas company registration service:

🔹 1. A team of experts to guide you throughout the process

Our team of nearly 400 professionals consists of senior lawyers, accountants, tax accountants and cross-border business consultants. They are well versed in international regulations, handle thousands of high-end cases annually, and can provide optimal customized solutions from structural design to on-the-ground implementation.

🔹 2. digitally empowered, smart and efficient

We have spent 20 million RMB to research and develop our own digital system "Echobo", which realizes process standardization and progress visualization. The integration of AI intelligent analysis can provide quick insight into demand and assist in generating solutions, making complex affairs clear, transparent and efficient.

🔹 3. Eco-links, extra value

We connect over 500,000+ entrepreneurs with domestic and international associations. By regularly organizing cross-border salons, tax law seminars and other activities, we not only solve registration problems, but are also committed to linking resources and creating business opportunities for you.

🔹 4. Full-cycle accompaniment for worry-free sailing

Our services go beyond "successful registration". We provide a full life cycle of services from early consultation, mid-term implementation, to late financial and tax declaration, annual audit and maintenance, and compliance consulting, to become your long-term and stable partner for overseas expansion.

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Information reference: The content of this article is synthesized from the internal materials of Enterprise Caiying and relevant public network information.

Content Editor: This article was edited and designed by the Operations Department of the Enterprise Caiying Group.

Warm reminder: The relevant policies, conditions, time limits, fees and other information described in this article may be subject to dynamic adjustments, please refer to the latest official announcements or the actual application of the specific circumstances prevail.