Sellers on Amazon and TikTok who operate cross-border businesses must prioritize conducting a thorough self-audit of their U.S. business entities right now!

In 2026, a comprehensive compliance crackdown was fully implemented in the U.S. state of Colorado. Based on the newly enacted HB 26-1088 bill, local authorities have been systematically weeding out companies with fraudulent registrations and those operating in violation of affiliation regulations. To date, more than 13,000 Colorado companies have been subject to bulk audits, flagged as “delinquent” (in a status of non-compliance), and and subject to mandatory administrative dissolution.

Recently, Qi Cai Ying has received a large number of inquiries from sellers: They’ve been running their cross-border e-commerce businesses honestly—no fake orders, no counterfeit goods, and no involvement in cryptocurrency scams—as legitimate, locally based stores in Colorado, yet they’ve suddenly received notifications of Amazon eligibility reviews, encountered delays in customs clearance, and been unable to restock their stores.

Many people can't figure out why they've been unfairly targeted when they haven't done anything wrong.

The reality is harsh: This crackdown is a “mass collective punishment-style investigation.” Regardless of whether you operate in compliance, if the registered agent or registered address you’re affiliated with is linked to fraud or fictitious activities, your company will be directly implicated in risk control measures.

This is not just a minor industry upheaval; it is a major compliance shake-up affecting the entire cross-border e-commerce sector. With only about ten days remaining until U.S. Customs begins its comprehensive review of importer of record information on September 18, all sellers based in Colorado must complete their self-inspections and implement risk mitigation measures by September 15.

During the first week of September, in Shenzhen’s core cross-border e-commerce district, a large number of small and medium-sized sellers on Amazon, Temu, and AliExpress received tax authority warning text messages. These were not random spot checks, nor were they isolated cases; they were automatically sent in bulk by the Golden Tax Phase IV system. The message boiled down to one sentence: “Your company’s export revenue is suspected of underreporting VAT; complete a self-inspection and rectification within 10 days.”

财税新政：境内单位代扣代缴自然人增值税申报表落地，11月1日起施行 9月4日，国家税务总局发布2026年第19 […]

“香港公司账上还有几百万利润，一直没分红，会有影响吗？”

“我用BVI持有香港公司，账户又不是开在个人名下，CRS还能查到我吗？”

“钱一直留在海外，又没汇回国内，应该不用管吧？”

如果你正在出海，这几个问题可能并不陌生。

但现在，很多企业主习以为常的做法，正在面临新的合规考验。

随着CRS 2.0（修订版共同汇报准则）和CARF（加密资产申报框架）即将落地，两套规则叠加，业内称为“双重穿透”：一层穿透离岸架构，一层穿透加密资产。过去依赖的两个“隐蔽角落”，正在同时失去遮挡。

今天这篇文章，讲清楚三件事：CRS 2.0到底升级了什么、哪些出海企业和企业主影响最大，以及2027—2028关键节点到来之前要做什么。

2026年9月1日，一项实施了超过32年的税收优惠政策，正式画上了句号。

当天，财政部、税务总局联合发布《关于外籍个人股息红利个人所得税政策有关事项的公告》（财政部税务总局公告2026年第27号）。公告明确：外籍个人从外商投资企业取得的股息红利所得，按照“利息、股息、红利所得”缴纳个人所得税，适用20%税率。

这意味着，自1994年以来外籍个人从外商投资企业取得分红完全免税的时代，正式终结。

过去32年里，这条“红利通道”让无数外籍股东享受了实实在在的税收红利。如今通道关闭，外籍个人直接持股的税负从0直接拉升至20%。

20%的税负落差，你的持股架构还扛得住吗？

以下内容基于财政部税务总局公告2026年第27号及公开政策解读整理。