Business owners in the foreign trade sector are likely losing sleep these days. On July 24, a new round of U.S. Section 301 tariffs officially took effect, imposing an additional 12.5% tariff on Chinese goods. The overall weighted average tariff rate on goods from mainland China has risen from approximately 23.21 TP3T to 24.41 TP3T. Don’t underestimate this 1.2-percentage-point increase—for exporters operating on thin margins and high volume, it could represent their entire annual profit.

Export tax rebates are one of the most direct sources of profit for foreign trade companies. When selling a piece of equipment, a one-percentage-point difference in the tax rebate rate can mean a difference of tens of thousands or even hundreds of thousands. The tax rebate policy will undergo a systemic overhaul in 2026; if you don’t fully understand it, you’ll either miss out on money or run into trouble and face an audit.

On August 6, the Hunan Provincial Tax Bureau of the State Taxation Administration clarified during a briefing that the framework for the export tax rebate system has undergone a systematic overhaul for 2026. To put it simply: in the past, failing to take this seriously would result at most in “a slightly lower tax rebate”; now, failing to take it seriously could mean the situation shifts from “no tax rebate” to “tax liability.”

Business owners and finance professionals in the foreign trade and wholesale sectors must make sure they understand this calculation.

2026年7月24日，离岸信托税务监管正式落地闭环。

财政部、税务总局同日连发两大重磅公告：

✅ 《关于离岸信托个人所得税有关事项的公告》（2026年第21号）

✅ 《关于离岸信托个人所得税有关征管事项的公告》（2026年第15号）

新规即日起正式施行，其中财产装入、存续收益征税规则追溯至2026年1月1日生效。

这是国内首次系统性立法规范离岸信托全生命周期个税征管。过去数十年被高净值人群视作“免税避风港、财富隐身工具”的离岸信托，彻底走出监管盲区，全面纳入中国税法穿透征管体系。

Since March 2026, a large number of Chinese residents with overseas accounts have been receiving official pop-up notifications on the “Individual Income Tax App”:

Based on big data analysis, the tax authorities have determined that you may have earned income from sources outside China during the tax year you selected. Please file your tax return truthfully in accordance with the law.

That single line in a pop-up window struck a nerve with countless high-net-worth individuals.

Many people wonder: Why are the tax authorities able to accurately track the Hong Kong bank accounts they opened years ago, the overseas insurance policies they purchased, their BVI offshore companies, and their overseas investment assets—all of which they have held discreetly and never voluntarily reported?

The answer is just four words: CRS information exchange.

More importantly, the CRS 1.0 that everyone is familiar with is just the foundation; CRS 2.0 has already been officially implemented in 2026.

Cryptocurrencies, multi-tiered offshore structures, multiple tax identities… All the methods used over the past decade to conceal offshore wealth are being systematically dismantled and fully exposed by the new regulations.

The content of this article is based on the official OECD CRS 2.0 framework, the CARF Cryptocurrency Reporting Framework, and publicly available tax audit cases; it is factual, practical, and free of exaggeration.

2026年以来，A股市场上演了一场罕见的“补税潮”。

据行业研究报告统计，截至2026年7月10日，上市公司补缴税款及滞纳金合计达58.0亿元，补税公告76份。两项指标均已超过2025年全年（64份公告、38.6亿元）。

而据证券时报更早前的统计，截至7月2日，至少有108家A股上市公司发布补税相关公告，总金额达到96.41亿元。

从农业龙头北大荒一次性补缴14.1亿元，到创新药企百济神州补逾4.46亿元，再到华菱钢铁补缴6.96亿元——补税从数百万到数亿元不等，覆盖农业、钢铁、医药、能源、电子等多个行业。

很多人看到这些数字的第一反应是：是不是税务突击查账？是不是上市公司以前偷税漏税现在东窗事发？

实际情况恰恰相反。

绝大多数公司在公告中明确写着 “经自查”“不涉及行政处罚” 。这波补税潮并非惩罚性执法，而是企业在税务机关风险提示下，对历史涉税事项做主动纠偏。

那问题来了——为什么偏偏是现在？