While talking with quite a few cross-border sellers recently, I’ve noticed that many of them get off on the wrong foot right from the start when preparing to adopt the 9810 model. In fact, for most small and medium-sized cross-border […]

As of July 2, 108 A-share listed companies had issued announcements regarding back taxes for the first half of 2026, totaling 9.641 billion yuan. Both the number of companies and the total amount of back taxes paid have already exceeded the figures for the entire year of 2025—including a one-time payment of 1.41 billion yuan by Beidahuang, a payment of 524 million yuan by Aier Eye Hospital, and three separate payments totaling nearly 120 million yuan within half a year by Enjet Co., Ltd., a leading manufacturer of lithium-ion battery separators.

The hundreds of millions in back taxes aren’t the main issue. The key point is this: despite having full-fledged finance teams and auditing firms, these companies still revealed a large number of problems during their tax self-inspections. If even publicly listed companies cannot withstand the thorough scrutiny of this round of ”data-driven tax administration,” then the tax compliance pressure on cross-border e-commerce sellers—who face issues such as uninvoiced purchases, complex payment chains, and multiple entities and platforms—will only intensify.

This article breaks down the three underlying reasons behind this wave of tax reassessments, reviews two typical cases, and outlines four self-assessment steps that cross-border e-commerce companies must take.

7月8日，厦门税务部门集中曝光三起骗取出口退税案件。三家企业合计被追缴税款并处罚款超过2000万元，其中安莱特（厦门）进出口有限公司一案罚没高达942.9万元。

Behind these figures lies a change that deserves even greater attention: the methods used in tax audits have undergone a complete transformation. Instead of examining ledgers or waiting for tips, tax authorities now proactively cross-reference three information chains—logistics, funds, and invoices—using tax big data. Wherever there’s a discrepancy, that’s where they find a breakthrough.

This article breaks down the real details of three cases, explains how big data exposes ”mismatches between invoices and goods,” and identifies three high-risk areas for cross-border e-commerce sellers regarding export tax rebates.

2026年7月，对电商人来说注定是个分水岭。国令810号正式执行，平台数据按季度强制报送；九部门联合发文要求从严执法；电商法首次大修拉开序幕，罚款上限从200万飙升至500万、情节严重可按营收5%处罚。

亚马逊2026年Q2（4月1日-6月30日）的涉税数据报送正在进行中，这是自2025年Q3启动以来的第四轮常态化报送。

换句话说，“平台自发报送、税务自动比对”的征管模式已经全面定型。

国家税务总局2025年第15号公告明确要求，互联网平台企业应当于季度终了的次月内，报送平台内经营者的身份信息及上季度收入信息。

而本轮报税的核心原则只有一条：必须按照平台销售总额作为报税基数，不能再以实际到账的回款金额为准。