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.

Recently cross-border circle circulated a "cross-border e-commerce enterprises tax-related issues related to the caliber", it is reported to have been issued by the State Administration of Taxation to the provincial and municipal tax bureaus, some areas (such as Longhua, Shenzhen) has begun to take the initiative to map the seller's tax situation. The core content of the document mentioned: historical old accounts, it is possible to be approved by 2% taxable income rate to make up the tax; but from 2026 onwards, it will be fully switched to the checking of accounts. The two things put together mean that now is a critical transition window.

Cross-border e-commerce business is developing rapidly, and many sellers ignore the importance of fiscal and tax compliance in the rapid expansion, resulting in the accumulation of subsequent risks. Today we will sort out the seven key points of cross-border e-commerce fiscal and tax compliance to help you operate in both a robust and compliant manner.

报关方式没有“绝对合规”，只有“适配与否”。9810不是万能合规模板，0110也绝非淘汰选项，匹配自身业务实质，才是跨境报关合规的核心！今天就用最通俗的语言，把0110、9810的区别、避坑点、选择逻辑一次性讲透，不管是亚马逊老卖家还是跨境新手，看完都能精准选对报关方式，避开税务和合规雷区。