很多卖家想做NOON，但心里没底——不知道到底要投入多少，怕一不小心踩坑花冤枉钱。

今天把NOON开店涉及的所有费用项逐项拆解，该花的钱一分不少，不该花的钱一分不多。

With three stores, sharing the same sources of goods, the same warehouse, the same set of operation team - each store has different income, how to share the cost? How to report tax separately?

This is a financial and tax problem that has plagued multi-store sellers for many years. If the accounts are not clear, the declaration will have no bottom; if the accounts are messed up, they will not be able to understand when they are investigated.

According to the recently circulated cross-border e-commerce levy caliber, there is a relatively clear reference program for this issue - sharing costs according to the revenue share of each store, known in the industry as the “Safeway model”, based on the financial and tax structure of the head seller, the Safeway era as a prototype.

⚠️ Note: The above method is a reference model for tax administration circulated in the industry and is not a uniform mandatory requirement. In practice, the degree of acceptance of the accounting methods may vary among local tax bureaus, so it is recommended to communicate with the competent tax authorities for confirmation before implementation.

跨境卖家有一个长期的痛点：在亚马逊打广告、付佣金、用海外仓——全是真实的经营成本，但没有国内发票，能不能在企业所得税前扣除？

根据近期流传的跨境电商征管口径，这个问题有了一个相对明确的回答。好消息是：境外凭证可以用；坏消息是：有额度上限，税负可能比你想的高。

⚠️ 说明：上述口径为行业内流传的征管指导，非正式政策文件，各地税务机关执行口径可能有所不同，建议以当地税局实际要求为准。

亚马逊刚官宣了一件大事：正式向第三方开放3PL（第三方物流）服务，整合仓储+海陆空运+配送，打出一体化供应链牌。

这对很多跨境卖家来说是个好消息——货不用自己盯，仓不用自己找，链路全托管。但有一个问题，几乎所有卖家都在忽略：当你的资金链路变长了、主体变复杂了，合规的风险也跟着变大了。

Do cross-border export sellers, the word “buy single export” should not be unfamiliar - there is no import and export rights, or do not want to use their own main body of customs clearance, on the name of the borrowed freight forwarder or foreign trade company shipments. This operation has been popular for many years.

但根据近期流传的行业征管口径，2025年10月起，这条路会明显收窄：代理出口方如果无法溯源到真实货主，将直接按4%的应税所得率对代理方核定征税。

This means that freight forwarders and export agents will start to reverse the requirement for you to provide complete information - those who can cooperate will continue to cooperate, and those who can't may not take your shipments.