In the cross-border e-commerce overseas warehouse stocking has become mainstream today, 9810 (cross-border e-commerce export overseas warehouse) mode by virtue of the core advantages of “single before, goods first + departure that is the tax rebate”, has become the first choice of Amazon FBA, third-party overseas warehouses, self-built warehouses sellers of the first choice of compliance. However, the 9810 process is long, many nodes, strict compliance requirements, many sellers are still stuck in the record, customs clearance, tax rebates and other key links.

At a time when cross-border e-commerce compliance is fully popularized, 9810 overseas warehouse stocking export mode is officially defined as the core development direction of cross-border e-commerce export. Compared with the traditional general trade, 9810 mode is suitable for cross-border sellers“ core business logic of ”stocking overseas first and retailing online", which perfectly fits the refined operation scenario of overseas warehouses.

However, looking at the current situation of the industry, even if the policy has been in place for many years, the vast majority of cross-border sellers are still cautious and wait and see, do not dare to large-scale landing use.

The root of the problem: 9810 only has a unified policy framework, but there is no national unified implementation standard. Customs pricing, invoicing rules, revenue recognition, cost deduction, capital pooling, compliance definition of the six core aspects of the existence of a large number of practical BUG, tax, customs supervision around the caliber of the different, to the seller to bring a very high financial and tax risks.

In the past two years, with the tightening of cross-border e-commerce industry regulation, “whether the store group mode needs a single store tax compliance” has become a topic of concern for more and more sellers.

Especially in the context of platform data transparency and tax information penetration, the traditional “multi-store unified centralized accounting” mode of operation is facing new regulatory scrutiny. In the recent industry research, the relationship between the main body, the flow of funds, the real business chain and other issues have also begun to be focused on. For cross-border sellers, financial and tax compliance is no longer just a “tax issue”, but a systemic issue involving organizational structure, capital system, supply chain management and even future development direction.

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。