Among the various customs clearance models for cross-border e-commerce exports, 0110 (General Trade) is the mainstream model with the most stable policies, the most well-established tax refund system, and the broadest scope of application. It is particularly suitable for sellers seeking financial security and stable tax refunds.

2026 Golden Tax IV full landing, customs, tax, foreign exchange data depth through, 0110 mode of compliance advantages more and more prominent, become the head of the big sellers (such as Anchor, Safeway) long-term long position choice.

This article examines six key aspects: core definitions, applicable scenarios, practical implementation processes, comparison with 9810, compliance architecture, and risk prevention and control.

Demolish the underlying logic and practical points of the 0110 model to help you avoid the minefield of tax refund and realize compliant and efficient tax refund.

Doing accounts with the invoice on behalf of the operating company, seems to save trouble and money, in fact, in the tax audit ”hand knife”, once checked, back taxes, fines, late payment fees three-pronged, light is the capital chain break, heavy is the store shut down, included in the list of bad faith, many years of hard work down the drain!

Do you also think: find the operating company to cooperate, the other party to open the invoice, take it over directly into the accounts on the line, both can deduct the cost, but also do not have to bother to organize their own bills, time-saving and worry?

Big mistake! This kind of ”take for granted” operation is the key target of the tax audit, known as the cross-border small sellers of ”compliance suicide operation”, a check a quasi, simply can not hide!

The full-scale rollout of the Golden Tax Phase IV system, the integration of customs and tax data via the 100% network, and the mandatory submission of platform data to tax authorities… Even after a series of new regulations have taken effect, countless cross-border sellers are still gambling on their luck by relying on ”receiving payments through personal accounts,” ”purchasing invoices for export,” and ”long-term zero-declaration,” unaware that a vast regulatory net covering the entire supply chain has already been thoroughly tightened!

The State Taxation Administration has made it clear that in 2026, it will conduct ”full-cycle, in-depth” audits of the cross-border e-commerce industry. Any seller that has not achieved full financial and tax compliance—regardless of size—will be subject to strict scrutiny!

Even more serious is that the new regulations introduce a ”retroactive accountability” mechanism: financial records, cash flow statements, and customs declaration records from the past 3 to 5 years will be thoroughly scrutinized. Back taxes, late payment penalties, and fines are just the beginning; in severe cases, accounts will be frozen outright and criminal liability may be pursued!

As the opening year of the Tenth Five-Year Plan in 2026, the National Tax Work Conference has set a clear tone:

Tax supervision has entered the era of ”full chain penetration”!

The fourth phase of the Golden Tax has realized full data integration, data sharing among more than 40 departments, including taxation, public security and banking, the joint enforcement mechanism of eight departments has been fully implemented, the Value-added Tax Law has been formally implemented, and the tax-related supervision has been completely shifted from ”tax control by tickets” to ”tax control by numbers”.

In recent years, Guangzhou's cross-border e-commerce industry has been booming and has become the core engine of foreign trade growth. Whether it is the sellers who are deeply engaged in the mainstream platforms such as Amazon, TikTok Shop, Shopee, Lazada, etc., or the enterprises who are laying out their independent stations and transforming traditional foreign trade into cross-border, they are all using the cross-border track to open up the global market and expand their overseas layout.

Most cross-border enterprises focus on core business such as product selection and operation, advertising, logistics fulfillment, etc., but often ignore the local exclusive policy dividends. In fact, Guangzhou has introduced a number of tax breaks, export subsidies, industrial support and brand incentives for the cross-border e-commerce industry. This article is a comprehensive compendium of the latest policy details, one-stop help enterprises to eat through the benefits and reduce operating costs. Today's article, to help you once to understand.