Financial and Tax Information: Announcement on Matters Concerning the Collection and Management of Taxes and Fees in the Case of a Thousand in the Enterprise Bankruptcy Proceedings

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The announcement clarifies the rules for classifying tax and fee claims of bankrupt enterprises, with taxes and social security fees declared separately and late payment of taxes and fees handled as ordinary debts; and stipulates that taxes and fees for the disposal of property by a bankrupt enterprise are bankruptcy fees and that taxes and fees for the continuation of business operations are co-beneficial debts, which can be discharged at any time. At the same time, it optimizes tax-related processing, allows administrators to issue and adjust invoices on behalf of enterprises, supports credit repair for reorganized enterprises, allows for immediate tax write-offs on the basis of court rulings, and requires tax authorities to lift relevant preservation and enforcement measures.

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Fiscal information: the method of tax arrears announcement

The method came into effect on March 1, 2026, specifying that tax bureaus above the county level announce tax arrears on a monthly basis on a designated platform, including education surcharges, corresponding late payment fees, and so on. The announcement needs to be pushed to the taxpayers for confirmation before the announcement, and the taxpayers can raise objections, which will be corrected if the objections are established. It also clarifies the contents of the announcement for different subjects, optimizes the circumstances under which bankruptcy-related cases may not be announced, and stipulates that the announcement of tax arrears shall be linked with tax credit to ensure the payment of taxes.

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Financial and tax information: tax officials tax business violations of punishment provisions

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This regulation will come into force on January 1, 2026, and clearly applies to civil servants of tax authorities, etc. It lists six types of penalties ranging from warning to dismissal and the corresponding periods. It lists six types of penalties ranging from warning to dismissal and the corresponding periods, clarifies the applicable circumstances such as mitigating and aggravating penalties, and details the penalty standards for various tax violations such as unauthorized change of the scope of taxation, and regulates the procedures for investigating, deciding on, and appealing against the penalties, and clarifies the basis of penalties for some personnel and the application of references to non-tax business of social security, and other contents.

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Cross-border news: Shein opens new logistics center in Poland

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Recently, according to foreign media reports, Shein has significantly expanded its European logistics layout in Poland, officially opening a new e-commerce logistics center in the Polish province of Lower Silesia (Dolnyslask). The new e-commerce logistics center is located in Wroclaw County (powiatwroctawski) and is positioned as Shein's main logistics hub within the European Union and one of the most advanced e-commerce warehousing centers in Europe.

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Cross-border dynamics: Amazon 2026 seller registration threshold rises sharply

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Recently, Amazon announced that since 2026, it has tightened the rules for sellers to enter the market, requiring enterprises to register capital of not less than 1 million yuan or annual revenue of more than 10 million yuan to get the investment link. For new stores registered after October 1, 2025, the platform requires proof of registered capital or parent company revenue authorization before December 15th.

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Overseas Observation: Hong Kong Professional Services Offshore Platform Officially Launched

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The Hong Kong SAR Government announced on the 13th, initiated by the Department of Justice of the HKSAR Government, supported by the Commerce and Economic Development Bureau "Hong Kong Professional Services Going Overseas Platform" was officially launched on the 13th, which marks the Hong Kong professional services to support the Mainland enterprises to go overseas to a new stage.

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Overseas Insight: Brazilian online sales for Christmas season expected to increase by 14.95%

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The Brazilian Association of Artificial Intelligence and E-Commerce predicts that online sales for this year's Christmas shopping season in Brazil will reach 26.82 billion reais, up 14.95% year-on-year. categories expected to be hot include apparel and accessories, toys, electronics, beauty products, and home décor.

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Overseas Insight: Vietnam's live e-commerce clear new rules fall into place

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Vietnam has recently passed the Law on E-Commerce, which will come into effect on July 1, 2026, and clearly defines the responsibilities of e-commerce platforms in live streaming activities. Sellers are required to provide written confirmation of the content of advertisements in compliance with the regulations, the content of the live broadcast must be consistent with the confirmed content, the platform must store the live broadcast and keep it for a period of not less than one year; sellers are also required to provide the platform with business qualification certificates and certificates of quality of the goods and other documents. The platform is required to verify the identity of the anchor, and if the anchor is a foreigner, the identity should be verified through legal documents.

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