{"id":13602,"date":"2026-08-06T09:36:00","date_gmt":"2026-08-06T01:36:00","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/13602"},"modified":"2026-09-01T17:24:47","modified_gmt":"2026-09-01T09:24:47","slug":"%e6%a0%b8%e5%ae%9a%e5%be%81%e6%94%b6%e5%8f%ab%e5%81%9c%ef%bc%81%e4%b8%aa%e4%bd%93%e6%88%b72026%e5%90%88%e8%a7%84%e8%bd%ac%e5%9e%8b%e4%b8%89%e6%9d%a1%e8%b7%af","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/13602","title":{"rendered":"Flat-Rate Taxation Suspended! Three Paths for Sole Proprietors to Transition to Compliance by 2026"},"content":{"rendered":"
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Xiao Mei, a live-streaming e-commerce seller in Hangzhou, registered three sole proprietorships in 2024 and used the fixed-rate taxation method to reduce her overall tax burden to below 1%. In 2025, she followed the same strategy and registered two more. As a result, in June 2026, tax auditors came knocking on her door\u2014all five of her sole proprietorships were reclassified to an audited assessment basis, and she was required to pay back taxes, late payment penalties, and fines totaling over 800,000.<\/p>\n

In 2026, the practice of assessed taxation in the e-commerce sector was essentially phased out. Announcement No. 2 of 2026 issued by the State Taxation Administration explicitly stipulates that sales revenue adjusted due to voluntary supplements or corrections by taxpayers, risk control verifications, or audit-based adjustments shall be included in the sales revenue for the tax period corresponding to the time when the tax liability arises. What does this mean? Any taxes you previously \u201dsaved\u201d through the assessed-tax system may now be subject to retroactive collection.<\/p>\n

This article isn\u2019t meant to encourage you to evade taxes, but rather to explain that following the suspension of the assessed-tax collection method, there are still three compliant transition paths available to sole proprietors. I\u2019ll clearly outline the tax burden, risks, and applicable scenarios for each path all at once.<\/strong><\/p>\n

01<\/p>\n

Why Was the Fixed-Rate Taxation Policy Suspended?<\/p>\n

The original intent of the assessed tax collection method was to simplify tax administration\u2014for small businesses with inadequate accounting records and income that is difficult to verify, tax authorities determine a tax amount based on the industry\u2019s average profit margin, which saves time and effort. However, over the past five years, this method has been widely abused: social media influencers registered as individual businesses have split up their income; live-streamers have reclassified their labor compensation as business income; and e-commerce sellers have used multiple individual businesses to divert orders.<\/p>\n

The Three Major Regulatory Tools for 2026:<\/strong>First, the *Value-Added Tax Law* and its Implementing Regulations will officially take effect on January 1, 2026. The accompanying Announcement No. 2 specifies that if tax authorities determine a taxpayer does not meet the criteria for a small-scale taxpayer, they may require the taxpayer to calculate and pay value-added tax in accordance with the regulations for general taxpayers. In the past, many live-streamers maintained their status as small-scale taxpayers by registering as self-employed individuals. Although they were required to transition to general taxpayer status once their annual sales exceeded 5 million, they circumvented this by splitting their self-employed registrations. Now, this loophole has been closed.<\/p>\n

Second, the \u201dRegulations on the Reporting of Tax-Related Information by Internet Platform Companies\u201d have been fully implemented. Each month, the platforms report your sales revenue, number of orders, refund amounts, number of followers, and tip records to the tax authorities. Your actual income is clearly visible in the tax system, and the \u201cgray area\u201d associated with assessed taxation has been completely eliminated.<\/p>\n

Third, the \u201ddata-driven tax administration\u201d system used in tax audits. In July 2026, the State Taxation Administration publicly disclosed seven tax evasion cases involving popular online stores in rapid succession. These cases spanned from Liaoning to Chongqing and ranged from live-streamed sales to private-domain transactions. The investigative techniques employed included: comparing platform transaction records with tax filing data, tracking payments received through personal accounts, and cross-verifying logistics shipment volumes with reported sales figures. Under the assessed-taxation system, \u201dunderreporting\u201d leaves no room for concealment in the face of data.<\/p>\n

02<\/p>\n

Option 1: Switch to audit-based taxation and establish standardized accounting records<\/p>\n

This is the most direct\u2014and also the most compliant\u2014path to transition. Once the fixed-rate taxation method is discontinued, your sole proprietorship will automatically switch to accounting-based taxation. However, accounting-based taxation does not necessarily mean \u201dpaying more taxes\u201d\u2014as long as you plan carefully and maintain proper accounting records, your tax burden may not be much higher than it was under the fixed-rate taxation method.<\/p>\n

Tax Burden Structure Under the Audit-Based Taxation System:<\/strong>Value-Added Tax (VAT): The collection rate for small-scale taxpayers is 3% (reduced to 1% during the preferential period in 2026); Supplementary Tax: 12% of the VAT amount (approximately 6% after the 50% reduction); Individual Income Tax: For business income, a progressive tax rate ranging from 5% to 35% applies. While the maximum rate of 35% may seem daunting, the key lies in \u201ddeductions for costs and expenses.\u201d<\/p>\n

Business income for self-employed individuals is subject to deductions for: costs, expenses, taxes, losses, and other expenditures. Specifically: cost of goods sold, platform service fees, shipping costs, office rent, equipment depreciation, employee wages, social insurance and housing fund contributions, advertising and promotion expenses, and travel expenses\u2014all of these are tax-deductible. If you keep your net profit margin within 30%, your actual tax burden may be as low as 5%\u201310%.<\/p>\n

Practical Advice: Starting now, keep all receipts and supporting documents for income and expenses. File all bank statements, platform settlement statements, purchase invoices, shipping documents, and expense invoices. Find a reliable bookkeeping firm or accounting software to handle your monthly bookkeeping and quarterly tax filings. The essence of audit-based taxation is \u201dpay more when you earn more, pay less when you earn less, and pay nothing when you incur a loss\u201d\u2014which is fairer than the \u201done-size-fits-all\u201d approach of fixed-rate taxation.<\/strong><\/p>\n

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03<\/p>\n

Option 2: Incorporate and engage in tax planning<\/p>\n

If your annual income is consistently over 1 million, being self-employed may actually limit your growth. Upgrading to a company (limited liability company) may, on the surface, mean paying corporate income tax, but it offers greater flexibility for comprehensive tax planning.<\/p>\n

The Five Major Advantages of Incorporation:<\/strong>First, the corporate income tax rate is 25%, but small and micro-profit enterprises (with an annual taxable income not exceeding 3 million) are eligible for a reduced rate of 25% when calculating their taxable income, resulting in an effective tax rate of only 5%. This policy will remain in effect in 2026.<\/p>\n

Second, a company can establish cost centers. For example, it can spin off operations such as live-streaming, supply chain management, and outsourced customer service into affiliated companies or sole proprietorships, conduct internal settlements, and allocate profits appropriately. This offers significantly more room for tax planning than a single sole proprietorship.<\/p>\n

Third, a company can distribute dividends to shareholders. When post-corporate-income-tax profits are distributed to shareholders, only 20% personal income tax is payable. However, if shareholders receive salaries, year-end bonuses, or expense reimbursements, these can all be deducted as business expenses, which may result in an even lower effective tax burden.<\/p>\n

Fourth, a company can build credit. Bank loans, platform listings, and government subsidies generally require the company to have \u201dcorporate\u201d status. Sole proprietors have virtually no competitive edge in these areas.<\/p>\n

Fifth, a company can bring in partners. Once a live-streaming business grows to a certain size, it typically requires team-based operations. A corporate structure can use equity distribution to align the interests of key members, something a sole proprietorship cannot achieve.<\/p>\n

04<\/p>\n

Option 3: Offshore Structures for Compliant Global Expansion<\/p>\n

If your business involves cross-border transactions\u2014such as exporting goods from China, having customers overseas, or accepting payments via PayPal or Stripe\u2014then limiting your tax planning strictly to mainland China is inherently inefficient. In 2026, an increasing number of e-commerce sellers began adopting a dual-structure model consisting of a \u201dHong Kong company + mainland China company.\u201d<\/p>\n

Basic Architecture:<\/strong>The Hong Kong company, acting as the entity for overseas operations, receives orders from overseas customers, collects foreign currency payments, and enters into international trade contracts. The mainland company, acting as the operational entity, is responsible for procurement, warehousing, logistics, and live-streaming operations. The Hong Kong company applies for a profits tax exemption on its offshore income (effective tax rate: 0.1%\u20138.25%), while the mainland company pays corporate income tax on its actual profits.<\/p>\n

The key advantage of this structure is that overseas profits can legally remain in Hong Kong and be used for reinvestment overseas, payments to overseas suppliers, and the acquisition of overseas assets. Mainland taxation applies only when funds need to be remitted back to the mainland. However, in 2026, many cross-border e-commerce sellers will not actually need to remit their overseas profits back to the mainland\u2014instead, they can use them directly to stock overseas warehouses, run overseas advertising campaigns, and pay salaries to overseas teams.<\/p>\n

Note: An offshore structure is not a \u201dtax haven,\u201d but rather a \u201dcompliant channel.\u201d Hong Kong companies must have genuine business substance\u2014at a minimum, they must have a bank account, audit reports, business contracts, and financial transaction records. Shell companies not only cannot enjoy tax benefits but also risk triggering CRS information exchange and tax audits.<\/strong><\/p>\n

05<\/p>\n

2026 E-commerce Tax Compliance Checklist<\/p>\n

First, immediately stop registering new sole proprietorships to split up income. By 2026, the tax system will be able to automatically identify multiple sole proprietorships under the same actual controller and aggregate their sales figures.<\/p>\n

Second, review existing self-employed individuals subject to fixed-rate taxation. Proactively contact the competent tax authority to apply for a switch to audited taxation and make up the accounting records for the past year. Proactive compliance is far better than being subject to a tax audit.<\/p>\n

Third, keep all settlement records from the platforms and bank statements. These serve as the basis for reporting your income and are the key evidence you\u2019ll need in the event of an audit.<\/p>\n

Fourth, assess whether you need to incorporate. If your annual revenue exceeds 1 million, your business requires a team, or you have cross-border transaction needs, incorporating is a more sustainable long-term choice.<\/p>\n

Fifth, consider an offshore structure. If you have overseas operations, a structure combining a Hong Kong company and a BVI company can help you manage your overseas profits in compliance with regulations\u2014provided there is genuine business substance.<\/p>\n

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Scan the QR code to add Qicaiying\u2019s online customer service<\/p>\n

\u2014\u2014 E N D \u2014\u2014<\/p>\n

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As a professional one-stop business service platform, Qicaiying is committed to providing our clients with high-quality services, including mainland company registration, Hong Kong company registration, offshore company registration, bookkeeping and tax filing, annual reviews and audits, corporate bank account opening, financial and tax compliance, equity structuring, ODI filing, cross-border e-commerce services, Hong Kong residency, immigration, and study abroad\u2014all designed to support businesses in their global expansion. Feel free to add me on WeChat (phone number and WeChat ID are the same: 18620388671) for inquiries at any time.<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Xiao Mei, a live-streaming e-commerce seller in Hangzhou, registered three sole proprietorships in 2024 and used the fixed-rate taxation method to reduce her overall tax burden to below 1%. In 2025, she followed the same strategy and registered two more. As a result, in June 2026, tax auditors came knocking on her door\u2014all five of her sole proprietorships were reclassified to an audited assessment basis, and she was required to pay back taxes, late payment penalties, and fines totaling over 800,000.<\/p>","protected":false},"author":18,"featured_media":13601,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,18,64],"tags":[1558,1559,1560,1551,239],"class_list":["post-13602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allguide","category-recomguide","category-gf-tax-compliance","tag-1558","tag-1559","tag-1560","tag-1551","tag-239"],"yoast_head":"\n\u6838\u5b9a\u5f81\u6536\u53eb\u505c\uff01\u4e2a\u4f53\u62372026\u5408\u89c4\u8f6c\u578b\u4e09\u6761\u8def - Hacked by Trenggalek6etar<\/title>\n<meta name=\"description\" content=\"\u676d\u5dde\u505a\u76f4\u64ad\u5e26\u8d27\u7684\u5c0f\u7f8e\uff0c2024\u5e74\u6ce8\u518c\u4e863\u4e2a\u4e2a\u4f53\u6237\uff0c\u7528\u6838\u5b9a\u5f81\u6536\u628a\u7efc\u5408\u7a0e\u8d1f\u538b\u5230\u4e861%\u4ee5\u4e0b\u30022025\u5e74\u5979\u5982\u6cd5\u70ae\u5236\uff0c\u53c8\u6ce8\u518c\u4e862\u4e2a\u3002\u7ed3\u679c2026\u5e746\u6708\uff0c\u7a0e\u52a1\u7a3d\u67e5\u76f4\u63a5\u627e\u4e0a\u95e8\u2014\u2014\u5979\u76845\u4e2a\u4e2a\u4f53\u6237\u5168\u90e8\u88ab\u8c03\u6574\u4e3a\u67e5\u8d26\u5f81\u6536\uff0c\u8981\u6c42\u8865\u7a0e+\u6ede\u7eb3\u91d1+\u7f5a\u6b3e\uff0c\u5408\u8ba1\u8d85\u8fc780\u4e07\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.qicaiying.cn\/en\/archives\/13602\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u6838\u5b9a\u5f81\u6536\u53eb\u505c\uff01\u4e2a\u4f53\u62372026\u5408\u89c4\u8f6c\u578b\u4e09\u6761\u8def - 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