This article combines the latest policy in 2025-2026 (General Administration of Taxation Announcement No. 3 of 2025, General Administration of Customs Announcement No. 167 of 2024), from the policy kernel, operation pain points, declaration process, risk prevention and control of four dimensions, dismantle the 9810 tax rebate of the “logic of earning money” and “guide to avoid pitfalls” to help you understand the rules and comply with the tax rebate. Pit avoidance guide", to help you understand the rules, tax rebate compliance.

In the cross-border e-commerce overseas warehouse stocking has become mainstream today, 9810 (cross-border e-commerce export overseas warehouse) mode by virtue of the core advantages of “single before, goods first + departure that is the tax rebate”, has become the first choice of Amazon FBA, third-party overseas warehouses, self-built warehouses sellers of the first choice of compliance. However, the 9810 process is long, many nodes, strict compliance requirements, many sellers are still stuck in the record, customs clearance, tax rebates and other key links.

At a time when cross-border e-commerce compliance is fully popularized, 9810 overseas warehouse stocking export mode is officially defined as the core development direction of cross-border e-commerce export. Compared with the traditional general trade, 9810 mode is suitable for cross-border sellers“ core business logic of ”stocking overseas first and retailing online", which perfectly fits the refined operation scenario of overseas warehouses.

However, looking at the current situation of the industry, even if the policy has been in place for many years, the vast majority of cross-border sellers are still cautious and wait and see, do not dare to large-scale landing use.

The root of the problem: 9810 only has a unified policy framework, but there is no national unified implementation standard. Customs pricing, invoicing rules, revenue recognition, cost deduction, capital pooling, compliance definition of the six core aspects of the existence of a large number of practical BUG, tax, customs supervision around the caliber of the different, to the seller to bring a very high financial and tax risks.

In the past two years, with the tightening of cross-border e-commerce industry regulation, “whether the store group mode needs a single store tax compliance” has become a topic of concern for more and more sellers.

Especially in the context of platform data transparency and tax information penetration, the traditional “multi-store unified centralized accounting” mode of operation is facing new regulatory scrutiny. In the recent industry research, the relationship between the main body, the flow of funds, the real business chain and other issues have also begun to be focused on. For cross-border sellers, financial and tax compliance is no longer just a “tax issue”, but a systemic issue involving organizational structure, capital system, supply chain management and even future development direction.

In the past two years, a word has quietly caught fire in the entrepreneurial circle: “super-individual”.

Especially after 2026, Shanghai Lingang officially released “Several Measures on Promoting the Development of ”Super Individual" Economy", which explicitly supports the OPC (One Person Company) model.

For a while, those who are doing AI, those who are engaged in self-media, those who are doing cross-border e-commerce, and those who are independent developers are all talking about it:

“Can a person really start a business legally and efficiently now?”

It has even been predicted that the most profitable company in the future may only have 1 person.

Sound a bit exaggerated? But behind it, there really is an ongoing, AI-driven change in entrepreneurship.