In the first half of 2025, the total import and export value of China's cross-border e-commerce reached 1.37 trillion yuan, an increase of 10.3% year-on-year, accounting for the proportion of the total value of import and export of trade in goods to 6.3%.However, behind the industry's rapid growth, a profound storm of fiscal compliance is brewing.

Between June and July 2025, the State Administration of Taxation ("SAT") intensively issued a number of new tax regulations, including Circular 15 and Circular 17, which require internet platform enterprises to report quarterly the identity information and income data of operators on the platform. Starting from the third quarter of 2025, mainstream cross-border e-commerce platforms, such as Amazon, Walmart, and Sizzler, have reported the relevant data to the Chinese tax authorities in strict compliance with the regulations.

This means that your store company sold how much goods, how much money, the tax authorities know exactly. If you are still using the “zero declaration”, with personal card receipts, with “buy single export” ...... then, you are likely to have been the tax system “stared at! ”The most important thing to remember is that you have to be able to get the best out of it.

Today an article to give you a thorough: the new tax regulations in the end changed what? What is the impact on cross-border e-commerce sellers? What should you do now?

The VAT Act 2026 and implementing regulations are officially in force, bringing about the biggest adjustments in the last decade. For financiers, the familiar deduction rules of the past have changed.

A seller in Shenzhen, due to the platform income of 230 million only declared 170 million, the remaining funds through the personal card receipts, and ultimately be investigated for back taxes and penalties totaling 95 million

Recently, many cross-border e-commerce sellers in Shenzhen received a risk alert text message from the Tax Bureau, the content of which is mostly related to "inconsistency between declared sales revenue and data reported on the platform".

This is not a drill.On January 1, 2026, the Value-added Tax Law of the People's Republic of China came into force, and the era of "tax by numbers" in the fourth phase of the Golden Tax has fully arrived. The tax authorities rely on big data to realize the regulatory upgrade of "platform data - customs data - enterprise declaration data", and the cross-border e-commerce industry is accelerating towards the stage of financial and tax compliance.

Today's article gives you the full picture: why do you receive notices from the IRS? What are the key points of verification? What should you do now?

The year 2026 is a "watershed" for cross-border e-commerce tax regulation. Platform data directly connected to the tax, personal account penetration supervision, customs declaration information network verification - every income is exposed to the supervision.

Today, we will use an article to thoroughly explain the core differences, applicable scenarios and processing points of ODI filing and No. 37 registration, so as to help you take every step to stabilize cross-border investment under the complicated international situation.