2026年4月，两件事同时落地，叠加出前所未有的监管烈度：①

国家税务总局令第56号——电子发票管理新规正式实施

全电发票全面普及，发票开具后自动留存记录，与资金流实时比对。你收了多少钱，开了多少发票，系统一眼就能看出来。②

金税四期数据触角全面延伸

🔴 全网震惊！顶流探店网红白冰，彻底塌房了！

4月28日，国家税务总局重磅通报：拥有4000多万粉丝的美食探店头部网红白冰，因偷税被依法查处！追缴税款、加收滞纳金并处罚款，合计高达1891.24万元，且涉案款项已全部入库，毫无回旋余地！

这条消息瞬间引爆热搜，从网红圈到企业界，都敲响了一记沉重的警钟：不管是网红还是企业，赚得再多，也绝不能触碰税法红线！

在跨境电商出口的众多报关模式中，0110（一般贸易） 是政策最稳定、退税最成熟、适用范围最广的主流模式，尤其适合追求资金安全、退税稳定的卖家。

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.

本文从核心定义、适用场景、实操流程、与 9810 对比、合规架构、风险防控六大维度

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!

金税四期全面渗透、海关税务数据100%联网、平台数据强制报送税务机关……一系列新规落地后，无数跨境卖家还在靠”个人账户收款””买单出口””长期零申报”赌运气，却不知一张覆盖全链路的监管大网已彻底收紧！

税务总局明确表态：2026年将对跨境电商行业开展”全周期、穿透式”稽查，凡是未完成财税合规的卖家，不分规模大小，一律从严核查！

更致命的是，新规新增”回溯追责”机制，过往3-5年的账目、资金流水、报关记录都将被翻个底朝天，补税、滞纳金、罚款只是起步，严重者直接冻结账户、追究刑事责任！