Today we will dismantle the five major practical adjustments based on the two core documents, Ministry of Finance and State Administration of Taxation Announcement No. 11 of 2026 and State Administration of Taxation Announcement No. 5 of 2026, and help enterprises to build a compliant, efficient, and traceable export tax rebate management structure.

For Chinese sellers, this emerging market will be an ideal choice for business growth and expansion.

Brush single, was the "unspoken rules" of the e-commerce industry. But in 2026, this gray area has been completely illuminated - brush single generated false income, the same need to pay taxes.

An e-commerce enterprise in Xuzhou was unable to provide evidence of single-sheet swiping during the tax audit, and was taxed by the tax authorities on the basis of the platform's full data, which resulted in a steep increase in the tax burden. What's worse, because of the unprovable record of single swiping, the enterprise had to pay VAT and enterprise income tax for these "false transactions".

Brush orders, once considered an "operating cost" operation, are now becoming a tax minefield for e-commerce companies. Today, we're going to break down the tax consequences of brushing orders and what to do if you're caught.

From the first day of company registration to going global and passing on the family business, Enterprise Caiying provides one-stop corporate services for the whole cycle, whole chain and globalization.

"The money advanced my private card, no money in the company account, the tax bureau can not check me" - this is the naive idea of many e-commerce bosses.2026, the risk of this operation, much greater than you think.

Last week, a friend in Shenzhen doing cross-border e-commerce received a notice from the bank: his personal account was frozen due to "abnormal transactions". The reason was that his personal card had received more than 5 million yuan of overseas remittances in six months, which was labeled as a "suspicious transaction" by the bank's risk control system. To make matters worse, the tax bureau then intervened and asked him to explain the source of funds and his tax status.

This is not an isolated case. With the full implementation of Golden Tax Phase IV and CRS, large and frequent collections from personal accounts are becoming a key target for tax audits. Today, we will dismantle the deadly risks of private card collections.