{"id":10583,"date":"2026-05-26T10:33:47","date_gmt":"2026-05-26T02:33:47","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=10583"},"modified":"2026-05-26T10:45:34","modified_gmt":"2026-05-26T02:45:34","slug":"%e9%87%8d%e7%a3%85%e8%90%bd%e5%9c%b0%ef%bc%81%e8%b7%a8%e5%a2%83%e7%94%b5%e5%95%86%e8%b4%a2%e7%a8%8e%e6%96%b0%e6%94%bf%e6%ad%a3%e5%bc%8f%e6%98%8e%e7%a1%ae%ef%bc%9a2026-%e8%b5%b7%e5%85%a8%e9%9d%a2","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/10583","title":{"rendered":"Major Announcement! New Tax Policies for Cross-Border E-Commerce Officially Confirmed: Starting in 2026, the Industry Will Fully Transition to an Audit-Based Taxation System!"},"content":{"rendered":"
Recently, the biggest news in the cross-border industry has broken.<\/p>\n\n\n\n
On April 23, the State Administration of Taxation officially clarified the guidelines for the collection and administration of income tax on cross-border e-commerce.<\/strong>Many sellers haven\u2019t yet realized that this change isn\u2019t just a matter of \u201chow to pay taxes,\u201d but rather:The cross-border industry has officially bid farewell to the era of unregulated growth.<\/strong><\/p>\n\n\n\n
Over the past few years:<\/strong><\/p>\n\n\n\n
\n
Private Card Collections<\/strong><\/li>\n\n\n\n
buy orders to sell goods (e.g. for export)<\/strong><\/li>\n\n\n\n
These \u201cunwritten rules\u201d of the industry will become increasingly difficult to follow in the future.<\/p>\n\n\n\n
Below, we\u2019ll explain what this new policy actually means in the simplest and most practical terms so everyone can understand it at a glance.<\/p>\n\n\n\n<\/figure>\n\n\n\n
\"one\" radical in Chinese characters (Kangxi radical 1)<\/strong>,Key Change: The State Has Officially Clarified the Tax Administration Framework for Cross-Border E-Commerce Income Tax<\/strong><\/h2>\n\n\n\n
This policy actually sends three very important signals:<\/strong><\/p>\n\n\n\n
First: Historical issues can be resolved at low cost.<\/strong><\/p>\n\n\n\n
This is currently the biggest benefit for cross-border sellers.<\/strong><\/p>\n\n\n\n
For:<\/strong><\/p>\n\n\n\n
\n
Business Through 2025<\/strong><\/li>\n\n\n\n
Unable to fully account for costs<\/strong><\/li>\n\n\n\n
Historical accounting records are not in compliance with standards<\/strong><\/li>\n\n\n\n
There is a shortage of tickets<\/strong><\/li>\n<\/ul>\n\n\n\n
Officials have clarified that the \u201cfixed-rate taxation\u201d method may be used to handle historical cases.<\/strong><\/p>\n\n\n\n
In addition, the 2% taxable income rate applies until September 30, 2025.<\/p>\n\n\n\n
What does that mean?<\/p>\n\n\n\n
Simple to understand:<\/p>\n\n\n\n
Assume the company has annual sales of 10 million.<\/p>\n\n\n\n
In the past, many sellers were most concerned about:<\/p>\n\n\n\n
\u201cIf we\u2019re audited, will we have to pay back taxes based on the high profit margin?\u201d<\/strong><\/p>\n\n\n\n
However, based on the 2% taxable income rate:<\/p>\n\n\n\n
\n
10 million in sales<\/li>\n\n\n\n
Taxable income of only 200,000<\/li>\n<\/ul>\n\n\n\n
When combined with the preferential policies for small and micro enterprises,<\/p>\n\n\n\n
The actual tax burden will be much lower than many sellers expect.<\/p>\n\n\n\n
Second: The window of opportunity is running out<\/strong><\/p>\n\n\n\n
Many people think that:<\/p>\n\n\n\n
\u201cThe rest should be pretty much the same.\u201d<\/p>\n\n\n\n
But actually:<\/p>\n\n\n\n
The policy has clearly been tightened in phases.<\/p>\n\n\n\n
October\u2013December 2025: The taxable income rate will be raised to 4%.<\/strong><\/p>\n\n\n\n
In other words: the cost has effectively doubled.<\/p>\n\n\n\n
But the real key point is: Starting January 1, 2026,<\/strong>The system will fully transition to audit-based taxation.<\/strong><\/p>\n\n\n\n
\u4e8c<\/strong>,Starting in 2026, the cross-border industry will officially enter the \u201cera of audit inspections.\u201d<\/strong><\/h2>\n\n\n\n
That means:In the future, the tax framework for cross-border e-commerce will gradually align with that of domestic formal trade.<\/strong><\/p>\n\n\n\n
Simply put: Taxes are calculated based on actual profits.<\/p>\n\n\n\n
In other words:<\/p>\n\n\n\n
\n
incomes<\/li>\n\n\n\n
(manufacturing, production etc) costs<\/li>\n\n\n\n
cost<\/li>\n\n\n\n
Profit<\/li>\n<\/ul>\n\n\n\n
All of this must be supported by complete documentation.<\/strong><\/p>\n\n\n\n
For many sellers, It will be a huge change.<\/p>\n\n\n\n
Because in the past, the industry was rife with:<\/strong><\/p>\n\n\n\n
\n
Private Card Collections<\/li>\n\n\n\n
buy orders to sell goods (e.g. for export)<\/li>\n\n\n\n
In the past, there were many issues,<\/strong> Essentially: It can't be found.<\/strong><\/p>\n\n\n\n
But in the future, as:<\/strong><\/p>\n\n\n\n
\n
Golden Tax IV, the fourth installment of the tax system<\/li>\n\n\n\n
Platform data interconnection<\/li>\n\n\n\n
Transparency in Cross-Border Payments<\/li>\n\n\n\n
Enhanced Oversight of Bank Transaction Records<\/li>\n<\/ul>\n\n\n\n
Cash flow, goods flow, and document flow,<\/strong> A complete closed-loop system is gradually taking shape.<\/strong><\/p>\n\n\n\n
What many sellers really need to realize is:The biggest risk in the future isn\u2019t high taxes, but an inability to account for expenses clearly.<\/strong><\/p>\n\n\n\n
surname San<\/strong>,The biggest piece of good news this time: Overseas certificates are now officially recognized<\/strong><\/h2>\n\n\n\n
This, in fact, is what really mattersWhat many cross-border sellers should really be focusing on.<\/strong><\/p>\n\n\n\n
Because the biggest headache for everyone in the past was:<\/p>\n\n\n\n
\u201cMany of the overseas expenses don\u2019t have domestic invoices.\u201d<\/p>\n\n\n\n
For example:<\/p>\n\n\n\n
\n
Overseas Invoice<\/li>\n\n\n\n
Platform Statements<\/li>\n\n\n\n
Overseas Shipping Costs<\/li>\n\n\n\n
advertising cost<\/li>\n\n\n\n
Payment Platform Records<\/li>\n<\/ul>\n\n\n\n
Before:<\/p>\n\n\n\n
Many sellers are concerned that:<\/p>\n\n\n\n
\u201cAre these actually tax-deductible?\u201d<\/strong><\/p>\n\n\n\n
The biggest change this time is that overseas certificates are now officially recognized.<\/strong><\/p>\n\n\n\n
In other words: as long as a reasonable business workflow can be established,<\/p>\n\n\n\n
Many overseas expenses can be used as the basis for pre-tax deductions in the future.<\/p>\n\n\n\n
This means that the cross-border industry has truly entered a phase where transactions can be audited.<\/strong><\/p>\n\n\n\n
The biggest obstacle to auditing in the past is now being overcome.<\/p>\n\n\n\n<\/figure>\n\n\n\n
\u56db<\/strong>,\u201cThe \u201dSaiwei Model\u201d Has Been Clearly Defined for the First Time, Finally Providing a Compliance Path for Multi-Store Operations<\/strong><\/h2>\n\n\n\n
There is another key focus area that has drawn significant attention from the industry this time:<\/p>\n\n\n\n
The \"one entity, multiple stores\" model has been officially endorsed.<\/strong><\/p>\n\n\n\n
In the past, many cross-border sellers:<\/strong><\/p>\n\n\n\n
\n
A team operating multiple stores<\/li>\n\n\n\n
Profit Splitting Among Multiple Entities<\/li>\n\n\n\n
Frequent switching of store subjects<\/li>\n<\/ul>\n\n\n\n
The main reason is actually quite simple: they don\u2019t know what constitutes compliance.<\/strong><\/p>\n\n\n\n
But this time,The authorities have set a clear direction:<\/strong><\/p>\n\n\n\n
Under the same operating entity:<\/strong><\/p>\n\n\n\n
\n
Costs can be consolidated<\/strong><\/li>\n\n\n\n
Allocate expenses based on revenue share<\/strong><\/li>\n\n\n\n
Each store must file its own report<\/strong><\/li>\n<\/ul>\n\n\n\n
It also clarifies that the entity registered on the platform is the statutory taxpayer for income tax purposes.<\/p>\n\n\n\n
This means that in the future:<\/strong><\/p>\n\n\n\n
Finance and taxation are no longer just \u201cback-office issues.\u201d<\/p>\n\n\n\n
Rather, it is the core capability that determines whether a company can achieve long-term growth.<\/strong><\/p>\n\n\n\n
6<\/strong>,The most important thing right now isn't \u201cwhether we can still hide\u201d<\/strong><\/h2>\n\n\n\n
Rather, the question is: How can we complete the standardization process at the lowest cost within the designated timeframe?<\/strong><\/p>\n\n\n\n
For many sellers, the biggest problem right now isn't:<\/p>\n\n\n\n
\u201cShould we comply?\u201d<\/strong><\/p>\n\n\n\n
Instead:<\/p>\n\n\n\n
\u201cBy the time an investigation actually begins, it may already be too late to take advantage of the most cost-effective resolution phase.\u201d<\/strong><\/p>\n\n\n\n
Because once it's in:<\/strong><\/p>\n\n\n\n
\n
sampled<\/strong><\/li>\n\n\n\n
Under close surveillance<\/strong><\/li>\n\n\n\n
Subject to a retrospective review<\/strong><\/li>\n<\/ul>\n\n\n\n
Follow-up:<\/strong><\/p>\n\n\n\n
\n
pay a tax one has evaded<\/strong><\/li>\n\n\n\n
overdue fine<\/strong><\/li>\n\n\n\n
fine (monetary)<\/strong><\/li>\n\n\n\n
Business Risks<\/strong><\/li>\n<\/ul>\n\n\n\n
will increase significantly.<\/p>\n\n\n\n
As a result, many established sellers have recently begun making early preparations:<\/p>\n\n\n\n
\n
Reviewing Historical Transactions<\/li>\n\n\n\n
Supplementary financial system<\/li>\n\n\n\n
Update Store Entity<\/li>\n\n\n\n
Regulating financial flows<\/li>\n\n\n\n
Establishing a Long-Term Tax Structure<\/li>\n<\/ul>\n\n\n\n
Because everyone realizes that:The biggest benefits in the cross-border industry in the future will go to those who ensure compliance early on.<\/strong><\/p>\n\n\n\n
\"END\"<\/p>\n\n\n\n
Final thought: Before 2020, the biggest advantage in the cross-border industry was the lack of comprehensive regulation. After 2026, however, the industry\u2019s true advantage may shift to this: while most people haven\u2019t yet begun to comply with regulations, you\u2019ve already completed your compliance preparations ahead of the curve.<\/strong><\/p>\n\n\n\n
return (to a previous condition)<\/em><\/strong>[Cross-border e-commerce tax compliance<\/em><\/strong>We will arrange a tax consultant to do a one-on-one risk diagnosis for you free of charge and generate a 2026 Cross-border E-commerce Compliance and Rectification Program exclusively for you.<\/em><\/strong><\/p>\n\n\n\n<\/figure>\n\n\n\n
![\"\"](\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/04\/20260422145124978-1024x576.jpg\")
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