The full-scale rollout of the Golden Tax Phase IV system, the integration of customs and tax data via the 100% network, and the mandatory submission of platform data to tax authorities… Even after a series of new regulations have taken effect, countless cross-border sellers are still gambling on their luck by relying on ”receiving payments through personal accounts,” ”purchasing invoices for export,” and ”long-term zero-declaration,” unaware that a vast regulatory net covering the entire supply chain has already been thoroughly tightened!

The State Taxation Administration has made it clear that in 2026, it will conduct ”full-cycle, in-depth” audits of the cross-border e-commerce industry. Any seller that has not achieved full financial and tax compliance—regardless of size—will be subject to strict scrutiny!

Even more serious is that the new regulations introduce a ”retroactive accountability” mechanism: financial records, cash flow statements, and customs declaration records from the past 3 to 5 years will be thoroughly scrutinized. Back taxes, late payment penalties, and fines are just the beginning; in severe cases, accounts will be frozen outright and criminal liability may be pursued!

As the opening year of the Tenth Five-Year Plan in 2026, the National Tax Work Conference has set a clear tone:

Tax supervision has entered the era of ”full chain penetration”!

The fourth phase of the Golden Tax has realized full data integration, data sharing among more than 40 departments, including taxation, public security and banking, the joint enforcement mechanism of eight departments has been fully implemented, the Value-added Tax Law has been formally implemented, and the tax-related supervision has been completely shifted from ”tax control by tickets” to ”tax control by numbers”.

In recent years, Guangzhou's cross-border e-commerce industry has been booming and has become the core engine of foreign trade growth. Whether it is the sellers who are deeply engaged in the mainstream platforms such as Amazon, TikTok Shop, Shopee, Lazada, etc., or the enterprises who are laying out their independent stations and transforming traditional foreign trade into cross-border, they are all using the cross-border track to open up the global market and expand their overseas layout.

Most cross-border enterprises focus on core business such as product selection and operation, advertising, logistics fulfillment, etc., but often ignore the local exclusive policy dividends. In fact, Guangzhou has introduced a number of tax breaks, export subsidies, industrial support and brand incentives for the cross-border e-commerce industry. This article is a comprehensive compendium of the latest policy details, one-stop help enterprises to eat through the benefits and reduce operating costs. Today's article, to help you once to understand.

What's changed this time? Core changes in the new VAT Act

The General Administration of Customs Bulletin No. 24 of 2026 has officially landed:
When the return of cross-border e-commerce retail export commodities (9610 mode) occurs, it is no longer mandatory to return to the original export customs, and the return shipment can be processed for entry at any one of the nation's customs ports carrying out cross-border e-commerce business.
In a phrase: goods come in from wherever it is convenient to do so.