"Dear taxpayer, the VAT sales revenue you declared for the fourth quarter of 2025 is less than the amount of revenue reported to the tax authorities by the internet platform business ......"

Early on February 5, Zhejiang, Anhui, Guangdong, Jiangsu and other provinces and cities Amazon sellers' cell phones ringing at the same time, many sellers see the text message after the finger trembles slightly: "has been 0 declaration, now what to do?" "I press the platform data actual report, how also received?"

This is not the first time the tax department has sent out such warnings. As early as the third quarter of 2025, there were sellers who did not deal with the data deviation in time and ended up paying more than 200,000 yuan in back taxes and late payment fees. With the full launch of Golden Tax IV, platform data reporting has become the norm, and the tax compliance of cross-border e-commerce has changed from a "multiple choice question" to a "survival question".

Hi ~ I am the customer service of Enterprise Finance Group! We provide domestic (Shenzhen, Guangzhou, Shanghai, Beijing, Hangzhou, etc.) company registration, overseas (Hong Kong, the United States, Japan, the United Kingdom, Singapore, Thailand, Vietnam, etc.) company registration, Hong Kong identity application and renewal services, while covering the cross-border tax planning, shareholding structure design, compliance and risk control programs, such as the whole chain of corporate services. Contact me at any time if you have the need.Tel: 16620947137, WeChat: Qicaiyingjituan (can be added by direct search) or scan the QR code below to add!

I. Behind the early warning SMS, the "sky net" of tax supervision has taken shape

1. Formalization of the three-stream regulatory system

The recent warning SMS sent by the tax department is a direct reflection of the results of the Golden Tax IV big data comparison. The system has realized the automatic correlation and comparison of platform sales data, customs declaration data and capital flow data, and the difference between the three exceeds 10%, which will trigger a warning.

Since October 2025, the "Regulations on Tax-Related Information Reporting by Internet Platform Enterprises" has been fully implemented, and more than 4,100 platforms such as Amazon, Sizzle, and Shein have completed the first round of information reporting. The "total revenue" reported by platforms does not deduct platform commissions and service fees, and the tax authorities see the full-caliber transaction size.

2. Transparency of data makes "gray operations" invisible

Operations such as "private account collection", "zero declaration" and "purchase order export", which were common in the past, have become high-risk under the existing regulation. A home seller in Jiangsu Province reported revenue of 8 million yuan on the platform, and the enterprise only declared 5.2 million yuan, and was asked to explain the reason for the difference, which was ultimately found to be the amount of refunds charged on private cards, and paid 406,000 yuan of value-added tax (VAT).

In the face of increasingly stringent tax regulation, building a compliant corporate structure is a top priority. Qicaiying Group provides domestic (Shenzhen, Guangzhou, Shanghai, Beijing, Hangzhou, etc.) and overseas (Hong Kong, the United States, Japan, Singapore, etc.) company registration services to help sellers build a compliant body to avoid tax risks from the source. Tel: 16620947137, WeChat: Qicaiyingjituan.

Hi ~ I am the customer service of Enterprise Finance Group! We provide domestic (Shenzhen, Guangzhou, Shanghai, Beijing, Hangzhou, etc.) company registration, overseas (Hong Kong, the United States, Japan, the United Kingdom, Singapore, Thailand, Vietnam, etc.) company registration, Hong Kong identity application and renewal services, while covering the cross-border tax planning, shareholding structure design, compliance and risk control programs, such as the whole chain of corporate services. Contact me at any time if you have the need.Tel: 16620947137, WeChat: Qicaiyingjituan (can be added by direct search) or scan the QR code below to add!

II. Risk Focus and Compliance Path for Sellers of Different Sizes

1. Small and medium-sized sellers (annual sales <10 million): avoiding basic compliance loopholes

For small and medium-sized sellers, the risk of personal account collection is the most common and fatal. Once audited, the combined cost may be as high as 40% of the total amount of water flow.

Compliance Program Recommendations:

• Export tax exemption model: VAT general invoice issued by the supplier and the goods are exported through 0110 general trade declaration to enjoy VAT exemption.
• 1039 Market Purchase Trade Model: Individual industrial and commercial households registered in the state-designated pilots, with a single declaration amount of up to US$150,000, are entitled to VAT exemption, and personal tax is authorized to be levied at 0.4%-1%.

2. Medium and large sellers (annual sales >20 million): building a systematic compliance system

Medium and large sellers have complex business structures and need to deal with deep-seated risks such as European VAT deferral violations and subject inconsistencies.

Compliance Program Recommendations:

• Regulating the modalities of export tax refunds: Improve financial accounting, ensure that the procurement process obtains VAT invoices, and utilize the 9810 overseas warehouse model to realize "tax refund upon departure".
• Hong Kong Company Structure Optimization: Set up a "domestic + Hong Kong dual-company" structure, where the domestic company is responsible for procurement and export tax rebates, and the Hong Kong company acts as the main recipient of overseas payments. It should be noted that the Hong Kong company should meet the condition of "substantial operation" to avoid being recognized as a "shell company".

For complex cross-border structuring needs, Enterprise Caiying Group provides professional equity structure design and cross-border tax planning services, customizing compliant and efficient tax solutions for enterprises. At the same time, it covers Hong Kong identity application and renewal, Singapore EP application and other ancillary services to help enterprises globalize their layout. Hotline: 16620947137.

III. Compliance Survival Guide under the New 2026 Regulations

1. To the death of the export declaration, goodbye to the "deemed domestic sales" risk

The new regulation in 2026 clarifies that enterprises with sales of more than 5 million RMB in any quarter will be retroactively recognized as general taxpayers and pay VAT at the rate of 13%, if they have not declared exports as "deemed domestic sales".

The only way out is to do a good job of customs clearance for export (9610, 9710, 9810), only customs clearance to enjoy the "exemption and refund" or "tax-free non-refundable" policy.

2. Adjust supplier strategy to obtain compliant input invoices

After 2026, supplier selection criteria will have to be weighted towards "tax compliance". Organizations will need to screen their existing suppliers to ensure that all purchases are supported by VAT-compliant invoices. Low prices from suppliers that cannot provide input invoices may not be sufficient to cover the resulting tax risk.

Qicaiying Group's compliance and risk control program can help enterprises establish a supplier tax compliance screening mechanism, improve tax management in the procurement process, and reduce supply chain tax risks. Welcome to add WeChat Qicaiyingjituan to get the detailed program.

3. Establishment of a regularized self-examination mechanism

Regularly export "date range reports" from Amazon back office to reconcile sales with declared data. Monthly verification of document validity, quarterly update of tax declarations, and retention of all documents for at least 5 years. Set up an early warning mechanism for quarterly sales of each subject to prevent the red line of 5 million dollars.

IV. Emergency response to the receipt of early warning text messages

Step 1: Immediate reconciliation of data discrepancies

Log in to the e-Tax Office to view the detailed warning information and compare the data reported by the platform with the data declared by the enterprise. Differences may originate from refunds, commission deduction methods or filing time differences.

Step 2: Determine the nature of the discrepancy

If the discrepancy is due to a valid reason (e.g., refund), prepare the relevant supporting documents; if there is a historical filing omission, start rectifying the situation immediately.

Step 3: Timely communication and correction

Take the initiative to communicate with the competent tax authorities, explain the situation truthfully and submit a corrective declaration. Do not ignore the situation or you may face higher fines.

Step 4: Improve the long-term compliance mechanism

Consider this early warning as an opportunity to improve internal tax management, and establish a regular data reconciliation mechanism to ensure that the data declared in the future are consistent with the data on the platform.

Enterprise Caiying Group provides a full chain of corporate services, from company registration to tax planning, from compliance and risk control to structural design, providing one-stop solutions for enterprises. Whether it is to deal with emergency tax warning or to build a long-term compliance system, we can provide professional support. Tel: 16620947137, WeChat: Qicaiyingjituan.

Tax compliance has become a core competency of cross-border e-commerce. In the face of a fully digitized regulatory environment, enterprises should not leave things to chance! Only by internalizing compliance into their business genes can they walk steadily into the future.

Enterprise Caiying Group has launched a full-process tax compliance solution for cross-border e-commerce, which has helped a number of enterprises to build a healthy financial and tax system. We provide a full range of corporate services from domestic to overseas, helping sellers win more market space in the compliance era. Contact us today to start your compliance transformation journey!