{"id":12817,"date":"2026-07-24T13:47:52","date_gmt":"2026-07-24T05:47:52","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=12817"},"modified":"2026-07-24T13:47:53","modified_gmt":"2026-07-24T05:47:53","slug":"%e8%b7%a8%e5%a2%83%e7%94%b5%e5%95%86%e7%a8%8e%e5%8a%a1%e5%90%88%e8%a7%84%ef%bc%9a%e8%b5%9b%e7%bb%b42-0%e6%a8%a1%e5%bc%8f%e7%9a%84%e4%bc%98%e5%8a%bf%e5%88%b0%e5%ba%95%e5%9c%a8%e5%93%aa%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/12817","title":{"rendered":"Cross-Border E-Commerce Tax Compliance: What Are the Advantages of the Saiwei 2.0 Model?"},"content":{"rendered":"<p>Over the past few months, the most common inquiry we\u2019ve received through our support system has been:<strong>\u201cIs Savi 1.0 still usable? Should I upgrade to 2.0?\u201d<\/strong><\/p>\n\n\n\n<p>The reason is that, starting last October, platforms such as Amazon began reporting sellers\u201d revenue data to the tax authorities in accordance with Document No. 15. A large number of sellers operating multiple stores received text messages from the tax authorities stating, \u201dThe sales revenue you reported does not match the data we have on file.\u201d<\/p>\n\n\n\n<p>The practice of \u201dzero reporting by individual stores and centralized tax refunds for export companies\u201d under the SAIWEI 1.0 model now faces serious challenges in data reconciliation. It is against this backdrop that,<strong>Saiwei 2.0 Model (Overseas Procurement, Overseas Sales)<\/strong>It has been proposed by tax authorities in some regions as an optimization measure.<\/p>\n\n\n\n<p>However, many sellers have only a superficial understanding of this model. Some say it\u2019s the optimal solution, while others argue that the costs are too high. In today\u2019s article, we\u2019ll break down the advantages and trade-offs of Saiwei 2.0 once and for all, drawing on the latest tax authority guidelines and real-world case studies.<\/p>\n\n\n\n<p><strong>If you\u2019re also in the cross-border e-commerce business and want to transition to compliance but aren\u2019t sure how to proceed, feel free to scan the QR code to contact Qicaiying\u2019s online customer service (WeChat: jxhqcy890 \/ Mobile: 16625410105). Based on your specific situation, we\u2019ll assign a professional consultant to address your concerns and provide one-on-one, end-to-end compliance solutions.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1800\" height=\"766\" src=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861.jpg\" alt=\"\u626b\u7801\u6dfb\u52a0\u4f01\u8d22\u76c8\u5728\u7ebf\u5ba2\u670d\" class=\"wp-image-12800\" srcset=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861.jpg 1800w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-300x128.jpg 300w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-1024x436.jpg 1024w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-768x327.jpg 768w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-1536x654.jpg 1536w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-18x8.jpg 18w\" sizes=\"auto, (max-width: 1800px) 100vw, 1800px\" \/><\/figure>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ffffff\" class=\"has-inline-color\">.<\/mark><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\"><strong>01<\/strong> Why is Savi 1.0 \u201dno longer enough\u201d?<\/h4>\n\n\n\n<p>To understand the advantages of 2.0, you first need to figure out where the \u201dAchilles\u201d heel\u201d of 1.0 lies.<\/p>\n\n\n\n<p>The classic architecture of Savi 1.0 is:<strong>N retail stores (registered in various cities) \u2192 1 export company (centralized procurement, unified customs clearance) \u2192 1 Hong Kong company (fund consolidation).<\/strong><\/p>\n\n\n\n<p>This structure has worked well over the past few years. The export company obtains input invoices, files customs declarations under code 0110 for exports, applies for tax refunds, and the Hong Kong company consolidates the proceeds\u2014it all seems perfect.<\/p>\n\n\n\n<p>\u4f46<strong>Document No. 15 Changed the Rules of the Game<\/strong>::<\/p>\n\n\n\n<p><strong>\ud83d\udd34 Data Discrepancies<\/strong>: The company has consistently filed zero tax returns in the tax authority\u2019s system, but the sales data Amazon reports to the tax authority amounts to hundreds of thousands or even millions each month\u2014this \u201ddiscrepancy\u201d directly triggers a tax alert.<\/p>\n\n\n\n<p><strong>\ud83d\udd34 Tax Base Disputes<\/strong>: Export companies in Shenzhen handle customs clearance and tax refunds centrally, but the local tax authorities in Dongguan and Changsha, where the retail companies are based, view this as \u201dtax revenue loss\u201d\u2014leading to a conflict over the attribution of tax revenue across regions.<\/p>\n\n\n\n<p><strong>\ud83d\udd34 Verification Pressure<\/strong>: Sellers in Shenzhen\u2019s Longgang District, Guangzhou, Yiwu, and other locations have begun receiving the \u201cStatistical Form on Cross-Border E-Commerce Multi-Store Models\u201d issued by tax authorities, and the preliminary survey has already begun.<\/p>\n\n\n\n<p>It is precisely under this threefold pressure that,<strong>Saiwei 2.0 was born out of necessity.<\/strong><\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ffffff\" class=\"has-inline-color\">.<\/mark><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\"><strong>02<\/strong> How exactly does Savi 2.0 work?<\/h4>\n\n\n\n<p>The key change in Savi 2.0 can be summed up in just one sentence:<strong>Have a Hong Kong company act as an \u201dintermediary\u201d to resell the goods, so that each store becomes a \u201dlegitimate seller.\u201d<\/strong><\/p>\n\n\n\n<p>It can be broken down into three parts:<\/p>\n\n\n\n<p><strong>Paragraph 1: Domestic export companies handle centralized procurement and customs clearance<\/strong><\/p>\n\n\n\n<p>The export company purchases goods from suppliers on a centralized basis (obtaining special VAT invoices), clears customs for export under the 0110 general trade category, and sells them to its own Hong Kong subsidiary. Ownership of the goods is transferred from the export company to the Hong Kong subsidiary, and the export company applies for a tax refund as usual.<\/p>\n\n\n\n<p><strong>Paragraph 2: Transfer of a Hong Kong Company to a Retail Company (Key Change)<\/strong><\/p>\n\n\n\n<p>The Hong Kong company then resells this batch of goods to various mainland retail companies. The Hong Kong company issues pro forma invoices to the retail companies, which serve as \u201dproof of overseas procurement costs\u201d for the retail companies. It is recommended to use the cost-plus pricing method, with the markup generally kept between 3% and 10%.<\/p>\n\n\n\n<p><strong>Paragraph 3: The store sells to end consumers<\/strong><\/p>\n\n\n\n<p>The company sells goods to overseas consumers on the Amazon platform and recognizes revenue in accordance with the actual transaction amounts stated on the platform\u2019s settlement statements.<strong>As a result, the revenue reported by the store matches the data submitted by the platform exactly, and the issue of data discrepancies is easily resolved.<\/strong><\/p>\n\n\n\n<p>To put it in the simplest terms:<strong>Saiwei 1.0 was about \u201done export company handling everything,\u201d while Saiwei 2.0 is about \u201devery store having its own legitimate purchase records and sales revenue,\u201d with every transaction fully documented.<\/strong><\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ffffff\" class=\"has-inline-color\">.<\/mark><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\"><strong>03<\/strong> Tax Treatment for SAIWEI 2.0: How Should Taxes Be Paid?<\/h4>\n\n\n\n<p>This is the issue sellers are most concerned about. Let\u2019s break it down into two parts:<\/p>\n\n\n\n<p><strong>Value-Added Tax: Exempt<\/strong><\/p>\n\n\n\n<p>Since both the procurement (purchases from a Hong Kong-based company) and sales (sales to overseas consumers) by the store\u2019s company take place overseas, and the goods do not enter the domestic market, the domestic VAT is exempted in accordance with Article 8 of the *Implementing Rules of the Provisional Regulations on Value-Added Tax*. However, it is recommended to file for a tax exemption for cross-border taxable activities with the competent tax authority in advance to mitigate tax-related risks.<\/p>\n\n\n\n<p><strong>Corporate Income Tax: Payed Locally<\/strong><\/p>\n\n\n\n<p>Each store company calculates and pays corporate income tax in accordance with its actual operating profit (revenue minus the Hong Kong company\u2019s procurement costs and various platform fees) through normal accounting procedures at its place of registration.<strong>This resolves the issue of \u201dtax jurisdiction\u201d\u2014taxes are paid in the city where the business is located.<\/strong><\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ffffff\" class=\"has-inline-color\">.<\/mark><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\"><strong>04<\/strong> The Four Key Advantages of Savi 2.0<\/h4>\n\n\n\n<p>Compared to Version 1.0 and other compliance solutions, the Version 2.0 model offers four unique advantages:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>dominance<\/th><th>What Was Resolved?<\/th><th>Why It Matters<\/th><\/tr><\/thead><tbody><tr><td><strong>\"one\" radical in Chinese characters (Kangxi radical 1)<\/strong><\/td><td>Eliminate Data Discrepancies<\/td><td>Store-reported revenue = data submitted by the platform; this will no longer trigger a tax alert for \u201ddiscrepancies between reported and submitted data.\u201d This is the most critical compliance requirement under Circular No. 15.<\/td><\/tr><tr><td><strong>\u4e8c<\/strong><\/td><td>Balancing the Allocation of Tax Revenues<\/td><td>Each company pays taxes independently at its place of registration, thereby resolving the tax base dispute regarding \u201dShenzhen-based export companies monopolizing tax rebates and companies with out-of-town stores making zero contribution.\u201d<\/td><\/tr><tr><td><strong>surname San<\/strong><\/td><td>High Compliance and Stability<\/td><td>Some tax authorities have explicitly recognized the business logic of the 2.0 model. It is a \u201dsubstance-over-form\u201d approach within the framework of current tax law and is more likely to withstand audits than the pure aggregation model.<\/td><\/tr><tr><td><strong>\u56db<\/strong><\/td><td>Provide documentation of overseas procurement costs<\/td><td>The pro forma invoices issued by the Hong Kong company provide the retail company with legitimate \u201dproof of overseas procurement costs,\u201d enabling the retail company to calculate its profits based on documented evidence.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\ud83d\udc49Add Qicaiying\u2019s online customer service (WeChat: jxhqcy890 \/ Mobile: 16625410105) to receive the following for free: a one-on-one compliance path assessment + a comparison of Saiwei 1.0, 2.0, and 9810 solutions + a customized implementation timeline. Please include \u201dCompliance Plan\u201d in the message for priority processing! We\u2019ll assign a professional consultant to answer your questions and provide one-on-one service for a full-process compliance solution.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1800\" height=\"766\" src=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861.jpg\" alt=\"\u626b\u7801\u6dfb\u52a0\u4f01\u8d22\u76c8\u5728\u7ebf\u5ba2\u670d\" class=\"wp-image-12800\" srcset=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861.jpg 1800w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-300x128.jpg 300w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-1024x436.jpg 1024w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-768x327.jpg 768w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-1536x654.jpg 1536w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-18x8.jpg 18w\" sizes=\"auto, (max-width: 1800px) 100vw, 1800px\" \/><\/figure>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ffffff\" class=\"has-inline-color\">.<\/mark><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\"><strong>05<\/strong> Saiwei 1.0 vs. 2.0: What's the Difference?<\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>comparison dimension<\/th><th>Saiwei 1.0 (Pooling Model)<\/th><th>Saiwei 2.0 (Overseas Sourcing and Overseas Sales)<\/th><\/tr><\/thead><tbody><tr><td><strong>Store and Company Registration<\/strong><\/td><td>zero declaration<\/td><td>Revenue is recognized based on the platform\u2019s actual transaction volume<\/td><\/tr><tr><td><strong>Data Comparison<\/strong><\/td><td>Significant discrepancies have been detected, triggering an alert<\/td><td>\"Declaration\" = \"Submission\"; there is no difference.<\/td><\/tr><tr><td><strong>Tax Base Attribution<\/strong><\/td><td>Concentrated in the location of the export company<\/td><td>Each store is registered as a separate entity and pays taxes independently.<\/td><\/tr><tr><td><strong>The Role of Hong Kong Companies<\/strong><\/td><td>For fund consolidation only<\/td><td>Fund Consolidation + Transshipment of Goods + Invoicing<\/td><\/tr><tr><td><strong>Funds Control<\/strong><\/td><td>Funds 100% in the account under the actual control of the boss<\/td><td>Funds are spread across the accounts of various store companies<\/td><\/tr><tr><td><strong>Financial Workload<\/strong><\/td><td>Centralized processing, low complexity<\/td><td>Each store keeps its own separate books and files its own tax returns, which doubles the workload.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ffffff\" class=\"has-inline-color\">.<\/mark><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\"><strong>06<\/strong> Which sellers are a good fit for Saiwei 2.0?<\/h4>\n\n\n\n<p>Version 2.0 isn't right for everyone, but we strongly recommend that the following three types of sellers give it serious consideration:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Seller Type<\/th><th>Why It's a Good Fit<\/th><\/tr><\/thead><tbody><tr><td><strong>Sellers Who Have Received Tax Alerts<\/strong><\/td><td>The tax authorities have already noticed the discrepancies in your data. Rather than passively waiting for an audit, it\u2019s better to take the initiative and use Version 2.0 to ensure your data matches up.<\/td><\/tr><tr><td><strong>Medium-sized sellers with 5\u201320 stores<\/strong><\/td><td>The financial workload is manageable, the risk associated with the dispersion of funds is controllable, and the company is well-suited for a comprehensive transformation.<\/td><\/tr><tr><td><strong>Sellers whose store companies are registered under their own names<\/strong><\/td><td>The legal representative of the store is either the owner or a close relative, so there is no risk of a nominee holding the shares, and the security of funds is guaranteed.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ffffff\" class=\"has-inline-color\">.<\/mark><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\"><strong>07<\/strong> Four-Step Plan for Implementing SAIWEI 2.0<\/h4>\n\n\n\n<p>If you decide to go with Version 2.0, the following four steps are the most critical milestones:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>move<\/th><th>What to Do<\/th><th>Key reminders<\/th><\/tr><\/thead><tbody><tr><td><strong>1<\/strong><\/td><td>Establishing a Complete Chain of Evidence<\/td><td>Procurement agreements, payment records, pro forma invoices, shipping documents, FBA inventory records, and declarations of transfer of title between the store\u2019s company and the Hong Kong company\u2014not a single one can be missing.<\/td><\/tr><tr><td><strong>2<\/strong><\/td><td>Communicate with the Tax Authority First<\/td><td>Regarding the compliance of pro forma invoices as tax-deductible expenses for corporate income tax purposes, it is essential to consult with the competent tax authority in advance and seek their approval.<\/td><\/tr><tr><td><strong>3<\/strong><\/td><td>Reasonable and Justifiable Pricing<\/td><td>For the resale of a Hong Kong company, it is recommended to apply a cost-plus markup of 3%-10%. Consult with the tax authorities in advance to confirm the reasonableness of the pricing and avoid being deemed to be transferring profits.<\/td><\/tr><tr><td><strong>4<\/strong><\/td><td>The Unity of the Three Flows Is Indispensable<\/td><td>Business flows (purchasing \u2192 resale \u2192 retail), cash flows (receipts \u2192 payments \u2192 settlement), and invoice flows (pro forma invoices \u2192 posting \u2192 filing) must correspond one-to-one.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\ud83d\udc49Add Qicaiying\u2019s online customer service (WeChat: jxhqcy890 \/ Mobile: 16625410105) to receive the following for free: a one-on-one compliance path assessment + a comparison of Saiwei 1.0, 2.0, and 9810 solutions + a customized implementation timeline. Please include \u201dCompliance Plan\u201d in the message for priority processing! We\u2019ll assign a professional consultant to answer your questions and provide one-on-one service for a full-process compliance solution.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1800\" height=\"766\" src=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861.jpg\" alt=\"\u626b\u7801\u6dfb\u52a0\u4f01\u8d22\u76c8\u5728\u7ebf\u5ba2\u670d\" class=\"wp-image-12800\" srcset=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861.jpg 1800w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-300x128.jpg 300w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-1024x436.jpg 1024w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-768x327.jpg 768w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-1536x654.jpg 1536w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/07\/20260724115452861-18x8.jpg 18w\" sizes=\"auto, (max-width: 1800px) 100vw, 1800px\" \/><\/figure>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Over the past few months, the most common question we\u2019ve received through our support channel has been: \u201dIs Savi 1.0 still usable? Should I upgrade to 2.0?\u201d<\/p>","protected":false},"author":7,"featured_media":12820,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"\u8de8\u5883\u7535\u5546\u7a0e\u52a1\u5408\u89c4 \u8d5b\u7ef42.0","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","footnotes":""},"categories":[64],"tags":[1619,1620,1567,1558,1551,1531,1527,1528,1002,830,277,238,51,36],"class_list":["post-12817","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gf-tax-compliance","tag-1619","tag-1620","tag-2-0","tag-1558","tag-1551","tag-1531","tag-1527","tag-1528","tag-1002","tag-830","tag-277","tag-238","tag-51","tag-36"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u8de8\u5883\u7535\u5546\u7a0e\u52a1\u5408\u89c4\uff1a\u8d5b\u7ef42.0\u6a21\u5f0f\u7684\u4f18\u52bf\u5230\u5e95\u5728\u54ea\uff1f - 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