Compliance in cross-border e-commerce has now entered its third generation. In the first generation, businesses made money by exporting goods under someone else’s name, capitalizing on information asymmetries and tax differentials; however, with the launch of the Golden Tax Phase IV system, this approach has essentially become unviable; The […]

广州李总，2018年注册了一家香港公司，一直没开银行账户，也没做过任何业务。 年初秘书公司跟他说”反正没运营，零申报就行”。他照着做了。 结果今年4月，收到了税务局的信——不是税单，是罚款单。理由是虚假零申报。

On June 22, the Shenzhen Bureau of Commerce, in collaboration with Amazon Global Selling, hosted a public livestream. The livestream sent a very clear message: the 9810 policy represents the ”innovative direction” for cross-border e-commerce exports, and Shenzhen is moving forward with the development of a 9810 tax refund support system, which is scheduled to be completed within this year.

However, the completion of system development does not mean it’s immediately ready for use. Once development is complete, there are still interdepartmental integration testing, internal testing, and rollout—a process that takes at least half a year. Until then, for most small and medium-sized sellers, the 9810 tax refund process remains a path that is ”theoretically feasible but fraught with practical hurdles.”

So here’s the question: Since the 9810 tax refund process isn’t an option for now, does that mean we have to keep paying for exports and wait to be audited?

It's not.

In addition to tax refunds, 9810 offers another tax-exempt option—no tax refund, but fully compliant; no need to wait for the system to go live—you can start right now.

A lot of people in the cross-border e-commerce business have been asking me the same question lately: “Isn’t the 9810 customs supervision model supposed to be a godsend for expanding overseas? So why, when I actually put it into practice, did my accountant end up pulling their hair out […]

It takes a Herculean effort to open a bank account in the U.S., only to receive an IRS notice or a bank freeze notice three months later—and this is not an isolated case. A FinCEN report shows that in 2025, approximately 12% of U.S. bank accounts held by nonresidents triggered a compliance review at least once a year, an increase of 4 percentage points from 2023.

With Hong Kong bank accounts, the main concern is that they might be closed due to risk control measures. With U.S. bank accounts, the real worry is that three agencies will all have their eyes on you at the same time—the IRS monitoring your transaction history, FinCEN scrutinizing your beneficial owners, and OFAC examining your counterparties.

This article provides a long-term maintenance guide for U.S. accounts, covering four key areas: five ironclad rules for maintenance, the IRS tax coordination mechanism, emergency procedures for account freezes, and a multi-pronged strategy.