{"id":15252,"date":"2026-08-19T11:33:24","date_gmt":"2026-08-19T03:33:24","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/15252"},"modified":"2026-09-01T17:34:05","modified_gmt":"2026-09-01T09:34:05","slug":"%e7%94%b5%e5%95%86%e6%a0%b8%e5%ae%9a%e5%be%81%e6%94%b6%ef%bc%8c%e4%b8%aa%e4%bd%93%e6%88%b7%e6%af%94%e5%85%ac%e5%8f%b8%e8%83%bd%e7%9c%81%e5%a4%9a%e5%b0%91%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/15252","title":{"rendered":"Flat-Rate Taxation for E-commerce: How Much Can Sole Proprietors Save Compared to Corporations?"},"content":{"rendered":"
\n

<\/p>\n

A-Kai, a live-streaming e-commerce seller in Hangzhou, used the fixed-rate taxation method for individual businesses last year. With annual revenue of over 3 million, his actual combined tax burden was less than 2 percent. This year, after hearing that the fixed-rate taxation rules were being tightened, he considered switching to a limited liability company, but upon doing the math, he realized his tax burden could easily multiply several times over.<\/p>\n

Is the fixed-rate tax collection method still an option? How much of a difference is there between sole proprietorships and limited liability companies? Let\u2019s get the facts straight today.<\/p>\n

01<\/p>\n

What Is a Fixed-Rate Tax Assessment?<\/p>\n

Under the assessed taxation method, tax authorities determine the profit of micro and small enterprises\u2014which have inadequate accounting records and find it difficult to accurately calculate costs and expenses\u2014based on the industry-specific taxable income rate, and the enterprises then pay taxes based on that assessed profit.<\/p>\n

For example, in the e-commerce industry, the taxable income rate is set at 5% to 10%, and individual income tax is then calculated based on a five-tier progressive tax rate. As a result, the overall tax burden is typically only 0.5% to 2.5%.<\/p>\n

Limited liability companies, on the other hand, must pay 25% in corporate income tax, and dividends are subject to 20% in individual income tax. If calculated at the full tax rate, the combined tax burden could exceed 40%. Even with the preferential treatment for small and micro enterprises, the tax burden is still significantly higher than under the assessed-tax system.<\/p>\n

02<\/p>\n

What changes are there to the fixed-rate tax collection this year?<\/p>\n

The policy on assessed taxation was significantly tightened in 2026. Here are a few key changes:<\/p>\n

First, emerging business models such as live-streaming e-commerce, paid knowledge services, and online influencers, in principle, shall not be subject to assessed taxation. They must be taxed based on audited financial records.<\/p>\n

Second, the fixed-rate tax assessment applies only to individually owned businesses; sole proprietorships and partnerships are generally excluded.<\/p>\n

Third, to apply for a fixed-rate tax assessment, you must have a genuine business location, genuine business operations, and genuine employees. Shell sole proprietorships, cluster registrations, and businesses operating from a different location will likely fail to pass the approval process.<\/p>\n

Fourth, the assessed tax rate cannot be lower than 70% of the tax burden for businesses in the same industry subject to examination-based taxation. In other words, the scope for tax incentives under the assessed tax system has been reduced.<\/p>\n

03<\/p>\n

Comparison of Tax Burdens Between Sole Proprietorships and Limited Liability Companies<\/p>\n

Assuming annual revenue of 3 million, with relatively few cost invoices.<\/p>\n

Fixed-Rate Taxation for Sole Proprietors:<\/strong>The taxable income rate is calculated at 8%, resulting in an assessed profit of 240,000. Based on the business income tax rate, the actual tax burden ranges from approximately 1.5% to 2.5%, totaling about 45,000 to 75,000 for the entire year.<\/p>\n

Limited Liability Company:<\/strong>For small and micro-enterprises with taxable income of 3 million or less, the actual corporate income tax burden is approximately 5%; dividends are subject to an additional 20% in individual income tax. The combined tax burden is approximately 24%, totaling about 720,000 for the year.<\/p>\n

The difference is clear: for the same 3 million in revenue, the tax burden for a limited liability company may be more than 10 times that of a sole proprietor subject to a fixed-rate tax assessment.<\/p>\n

However, sole proprietorships also have their limitations: they cannot raise capital, cannot bring in partners, have low creditworthiness, and are subject to unlimited liability. Although limited liability companies are subject to higher taxes, they are better suited for large-scale operations.<\/p>\n

04<\/p>\n

How to Choose<\/p>\n

If you are a small individual seller, running a side business, with annual revenue under several million and a simple business model, the fixed-rate taxation for sole proprietors remains the most tax-efficient option\u2014but you must ensure your business operations are legitimate.<\/p>\n

If you\u2019re planning to raise funds, build a team, establish your brand, or generate annual revenue of over 10 million, we recommend incorporating as a limited liability company as soon as possible and setting up a solid financial and tax system.<\/p>\n

Sellers in the middle ground may want to consider a \u201climited liability company + sole proprietorship\u201d combination: the parent company handles brand image and financing, while the sole proprietorship handles some of the actual business operations\u2014but care must be taken to avoid unreasonable pricing in related-party transactions.<\/p>\n

<\/p>\n

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

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

\n

\ud83d\udccc Recommended Articles from Previous Issues<\/p>\n

1.<\/span> Favorites! Hong Kong company registration full strategy, Hong Kong licensed secretary full process services<\/a><\/p>\n

2.<\/span> What does fiscal compliance really mean?<\/a><\/p>\n

\ud83d\udce2 For more practical insights on cross-border business, compliance, taxation, and Hong Kong residency, scan the QR code to follow the \u201cQicaiying International Business Services\u201d WeChat official account.<\/p>\n<\/div>\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":"

A-Kai, a live-streaming e-commerce seller in Hangzhou, used the fixed-rate taxation method for individual businesses last year. With annual revenue of over 3 million, his actual combined tax burden was less than 2%. This year, after hearing that the fixed-rate taxation policy is being tightened, he considered switching to a limited liability company\u2014only to discover upon doing the math that his tax burden could easily multiply several times over. Is the fixed-rate taxation method still viable? Just how much of a difference is there between a sole proprietorship and a limited liability company? Let\u2019s break it down today.<\/p>","protected":false},"author":18,"featured_media":15265,"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-15252","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\u7535\u5546\u6838\u5b9a\u5f81\u6536\uff0c\u4e2a\u4f53\u6237\u6bd4\u516c\u53f8\u80fd\u7701\u591a\u5c11\uff1f - \u4f01\u8d22\u76c8<\/title>\n<meta name=\"description\" content=\"\u676d\u5dde\u505a\u76f4\u64ad\u5e26\u8d27\u7684\u963f\u51ef\uff0c\u53bb\u5e74\u7528\u4e2a\u4f53\u6237\u6838\u5b9a\u5f81\u6536\uff0c\u4e00\u5e74\u8425\u6536\u4e09\u767e\u591a\u4e07\uff0c\u5b9e\u9645\u7efc\u5408\u7a0e\u8d1f\u4e0d\u5230\u4e24\u4e2a\u70b9\u3002\u4eca\u5e74\u4ed6\u542c\u8bf4\u6838\u5b9a\u5f81\u6536\u6536\u7d27\uff0c\u60f3\u6362\u6709\u9650\u516c\u53f8\uff0c\u4e00\u7b97\u8d26\u53d1\u73b0\u7a0e\u8d1f\u53ef\u80fd\u76f4\u63a5\u7ffb\u51e0\u500d\u3002 \u6838\u5b9a\u5f81\u6536\u8fd8\u80fd\u4e0d\u80fd\u7528\uff1f\u4e2a\u4f53\u6237\u548c\u6709\u9650\u516c\u53f8\u5230\u5e95\u5dee\u591a\u5c11\uff1f\u4eca\u5929\u7b97\u6e05\u695a\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\/15252\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u7535\u5546\u6838\u5b9a\u5f81\u6536\uff0c\u4e2a\u4f53\u6237\u6bd4\u516c\u53f8\u80fd\u7701\u591a\u5c11\uff1f - 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With annual revenue of over 3 million, his actual combined tax burden was less than 2%. This year, after hearing that the fixed-rate taxation policy is being tightened, he considered switching to a limited liability company\u2014only to discover upon doing the math that his tax burden could easily multiply several times over. Is the fixed-rate taxation method still viable? Just how much of a difference is there between a sole proprietorship and a limited liability company? 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