在跨境电商监管趋严、利润变薄的 2026 年，0110 一般贸易 + 香港公司的 B2B2C 架构，已从 “可选方案” 变为60% 以上中大型卖家的标配。

它既是拿最高 13% 出口退税的核心路径，也是解决收汇合规、规避税务风险的底层支撑，更是店群卖家突破 “一主体一店” 限制的合规钥匙。

Cross-border e-commerce ”reckless era” is finally coming to an end. Hanging over the heads of countless cross-border sellers tax ”sword of Damocles”, in 2026 officially fell.

Recently, the State Administration of Taxation's cross-border e-commerce tax collection and management caliber has been issued to the provincial and municipal tax bureaus, Shenzhen, Fujian and other places have taken the lead in opening the seller's mapping and policy propaganda.” The era of ”authorized levy” and ”checking and levying" parallelism has opened, which means that the final window to clean up the old historical accounts has arrived.

In the face of the new regulations, some people are glad to usher in the buffer period of low tax rate, while some people are shivering due to the past sloppy mode of ”buy order export” and ”shell company”. This article will provide you with a hardcore dismantling of the underlying logic of the new policy, and provide you with a set of safe landing compliance transformation program.

In today's strict tax regulatory environment, corporate tax compliance is no longer an optional choice, but a lifeline for business survival and development. Many entrepreneurs have devoted their efforts to make their enterprises bigger and stronger, but they have paid a heavy price for neglecting tax compliance issues. If they are not, they will face tax penalties and back taxes; if they are not, they will be affected by the creditworthiness of their enterprises and even be held legally liable. In this article, we will systematically sort out the six key areas of tax compliance to help enterprises build a healthy tax system.

With the full implementation of Circulars No. 15 and No. 17, the new VAT Law, and the data networking between customs - tax - e-commerce platforms, the "gray operations" that used to survive are being blocked one by one: buying orders for export, hiding income, zero declaration, running around without invoices, private accounts receiving money.... ... Each of them is moving towards high-risk, traceable, and must be penalized.

In 2026, the compliance bonus period of cross-border e-commerce store groups has completely ended. 15 Announcement Data Penetration, Golden Tax Phase IV Full Link Comparison, Customs + Tax + Foreign Exchange Three Departments Joint Inspection, so that in the past, “zero declaration of multi-store, extracorporeal circulation of funds, and collection of Hong Kong empty shells” has changed from an “unspoken rule of the industry” to a “audit disaster area” overnight. The past practice of "zero declaration of multiple stores, extracorporeal circulation of funds, and collection of Hong Kong shells" has changed overnight from an "unspoken rule of the industry" to a "hardest-hit area of audit".