Is the SAIWEI model still viable? This is the question cross-border sellers have been asking most frequently lately.

The tax authorities have collected statistical forms on multi-store models, there are more and more notifications about audit-based taxation, and there are rumors that some competitors have been audited… Many business owners are starting to panic: Can I still use this business structure?

First, here’s a straightforward answer:

The Suntech model hasn't been shut down, but your past practices may no longer be sustainable.

These are two different things; it’s important to keep them separate.

Both sellers are involved in cross-border e-commerce on platforms such as Amazon and TikTok, and their business models are strikingly similar:
Purchases on 1688 without invoices → Paying for exports → Platform proceeds deposited into a personal bank account → Company files a zero tax return or underreports taxes

If you’ve been shipping goods via the “buy-and-ship” export method over the past few years, please read this article carefully from start to finish.

I’m not saying this to scare you, but the regulatory environment in 2026 has undergone a fundamental shift—practices that used to slip through the cracks no longer do. The tax authority’s latest stance is very clear: export transactions involving purchase orders without proper customs declarations or input invoices will be directly treated as domestic sales, and VAT will be retroactively levied at a rate of 13%. There’s no room for negotiation, no exceptions, and no ”we’ll let this one slide this time, but be careful next time.”

May 31 marks the official deadline for the 2025 corporate income tax annual settlement.

This was supposed to be a routine tax calendar event, but for cross-border e-commerce sellers, this year is different—as soon as the annual tax settlement period ended, risk control lists began to be distributed nationwide in bulk. A large number of sellers with annual sales in the millions and tens of millions have already started receiving text messages and phone calls from the tax authorities.

If you’ve already received it, don’t panic just yet. This article will walk you through every step you need to take after being flagged—and the pitfalls you absolutely must avoid.

近期，一则炸裂的消息在跨境圈和财税圈彻底炸开了锅——挚文集团（原陌陌）被税务机关要求补缴预提所得税5.479亿元。5个多亿，说没就没了。

更让人心惊的是，陌陌被补税的根本原因，与大部分跨境电商正在做的事情，逻辑一模一样。