{"id":15438,"date":"2026-08-20T10:47:53","date_gmt":"2026-08-20T02:47:53","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=15438"},"modified":"2026-08-20T10:47:55","modified_gmt":"2026-08-20T02:47:55","slug":"%e9%a6%96%e4%b8%aa%e8%b7%a8%e5%a2%83%e7%a8%8e%e6%94%b6%e8%a1%8c%e4%b8%9a%e6%8c%87%e5%bc%95%e5%8f%91%e5%b8%83%ef%bc%9a%e8%b7%a8%e5%a2%83%e5%8d%96%e5%ae%b6%e7%89%a9%e6%b5%81%e9%93%be%e8%b7%af%e5%85%a8","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/15438","title":{"rendered":"First Cross-Border Tax Industry Guidelines Released: Cross-Border Sellers\u2019 Logistics Chains Fully Incorporated into Standardized Regulation"},"content":{"rendered":"

When it comes to cross-border e-commerce, many sellers used to think that financial and tax compliance simply meant \u201creporting revenue and paying taxes on time.\u201d<\/p>\n\n\n\n

But now it's becoming less and less that simple.<\/p>\n\n\n\n

Procurement, logistics, customs clearance, platform orders, overseas warehouses, cross-border collections, foreign currency payments, export tax rebates\u2026 Every step in the process can become part of the chain of evidence during a tax audit.<\/strong><\/p>\n\n\n\n

Cross-border sellers\u2014especially those who operate through multiple entities, use overseas warehouses, settle transactions through overseas companies, and rely on overseas logistics services on a long-term basis\u2014need to re-examine their business operations.<\/p>\n\n\n\n

Judging from policy changes in recent years, one very clear trend is:<\/p>\n\n\n\n

\n

Tax and financial compliance in cross-border e-commerce is shifting from \u201cpoint-by-point reporting\u201d to \u201cend-to-end verification of business operations.\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n

<\/p>\n\n\n\n

1,What cross-border sellers really need to focus on is more than just \u201chow much tax to pay\u201d<\/strong><\/h2>\n\n\n\n

Let\u2019s first look at a cross-border e-commerce transaction:<\/p>\n\n\n\n

Domestic Procurement \u2192 Logistics and Transportation \u2192 Export Customs Clearance \u2192 Overseas Warehouse\/Overseas Sales \u2192 Platform Transactions \u2192 Overseas Receipts \u2192 Domestic Settlement \u2192 Tax Filing\/Export Tax Rebate<\/strong><\/p>\n\n\n\n

This chain involves at least the following:<\/p>\n\n\n\n

    \n
  • Purchase Contracts and Invoices<\/li>\n\n\n\n
  • Logistics Contracts and Shipping Documents<\/li>\n\n\n\n
  • Export Customs Declaration Form<\/li>\n\n\n\n
  • Platform Orders and Sales Data<\/li>\n\n\n\n
  • Overseas Warehouse Inbound and Outbound Records<\/li>\n\n\n\n
  • Overseas Payment Transactions<\/li>\n\n\n\n
  • Overseas Payment Information<\/li>\n\n\n\n
  • Domestic Financial Posting<\/li>\n\n\n\n
  • Export Tax Rebate Documentation<\/li>\n<\/ul>\n\n\n\n

    In the past, companies may have focused on only one or two of these stages.<\/p>\n\n\n\n

    But what really matters now is:<\/p>\n\n\n\n

    \n

    Can these data sets be matched up with each other?<\/strong><\/p>\n<\/blockquote>\n\n\n\n

    Where does the merchandise come from?<\/p>\n\n\n\n

    Who is in charge of procurement?<\/p>\n\n\n\n

    Who handles customs clearance?<\/p>\n\n\n\n

    Who is selling it?<\/p>\n\n\n\n

    Who's taking the money?<\/p>\n\n\n\n

    Who pays for shipping?<\/p>\n\n\n\n

    Who recognizes revenue?<\/p>\n\n\n\n

    Who files for a tax refund?<\/p>\n\n\n\n

    If these issues cannot form a complete chain of evidence, the company\u2019s financial and tax risks will continue to rise.<\/p>\n\n\n\n

    \n\n\n\n

    2,Logistics is no longer just about \u201cshipping costs\u201d; it has become a crucial component of the financial and tax chain.<\/strong><\/h1>\n\n\n\n

    In the past, many cross-border sellers handled shipping costs very simply:<\/p>\n\n\n\n

    The freight forwarder provides a total quote \u2192 The company makes the payment \u2192 Receives a logistics invoice \u2192 The accounting department records the transaction.<\/strong><\/p>\n\n\n\n

    However, for cross-border e-commerce businesses, shipping costs are often linked to both:<\/p>\n\n\n\n

    Goods Flow + Cash Flow + Invoice Flow + Export Tax Rebate<\/strong><\/p>\n\n\n\n

    Therefore, when reviewing logistics documentation, one cannot simply look at whether or not there is an invoice.<\/p>\n\n\n\n

    We should focus more on:<\/p>\n\n\n\n

    \u2460 Is the contract genuine?<\/h3>\n\n\n\n

    With whom did the company sign the contract?<\/p>\n\n\n\n

    Who is the actual carrier?<\/p>\n\n\n\n

    What is the relationship between freight forwarders, shipping lines, and overseas warehouses?<\/p>\n\n\n\n

    \u2461 Can the transport route be reconstructed?<\/h3>\n\n\n\n

    Where are the items shipped from?<\/p>\n\n\n\n

    Where does it go through?<\/p>\n\n\n\n

    Where will it end up?<\/p>\n\n\n\n

    Which shipment does this correspond to?<\/p>\n\n\n\n

    \u2462 Are the logistics costs aligned with the business?<\/h3>\n\n\n\n

    For example:<\/p>\n\n\n\n

    Logistics Contract \u2192 Bill of Lading\/Waybill \u2192 Customs Declaration \u2192 Purchase Order \u2192 Payment History<\/strong><\/p>\n\n\n\n

    Ideally, a one-to-one correspondence should be established.<\/p>\n\n\n\n

    This is why cross-border businesses increasingly need to establish their ownLogistics Document Archives<\/strong>The<\/p>\n\n\n\n

    Scan the QR code to add our online customer service representativeWeChat ID: kuajinghg001<\/strong>, GetCustomized Cross-Border Compliance Solutions<\/strong>, where professional consultants will provide one-on-one analysis of your business structure to identify the compliance path that best suits your needs.<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n
    \n\n\n\n

    3. Overseas Remittances: Amounts exceeding $50,000 do not automatically trigger a deduction of \u201c10%.\u201d<\/strong><\/h2>\n\n\n\n

    This is something that many cross-border sellers tend to get confused about.<\/p>\n\n\n\n

    Current publicly available tax regulations clearly state:<\/p>\n\n\n\n

    Domestic institutions and individuals may make a single payment to overseas entities equivalent to$50,000 or more<\/strong>For certain funds related to trade in services and investment income, tax filing for outbound payments for trade in services and other projects is required, except in cases where filing is exempted as specified.<\/p>\n\n\n\n

    This explicitly includes income derived by foreign entities or individuals from within the countryRevenue from trade in services, including transportation, tourism, telecommunications, insurance, finance, and computer and information services<\/strong>. The procedural guidelines published by the tax authorities in 2026 continued to follow this rule.<\/p>\n\n\n\n

    But keep in mind:<\/p>\n\n\n\n

    \n

    $50,000 is a key threshold for \u201ctax filing for overseas payments,\u201d but it does not mean that \u201cany amount exceeding $50,000 will automatically be subject to a 10% tax.\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n

    What really needs further consideration is:<\/p>\n\n\n\n

    What exactly is the nature of this money?<\/strong><\/p>\n\n\n\n

    Is this for purchasing goods?<\/p>\n\n\n\n

    International shipping?<\/p>\n\n\n\n

    Rent?<\/p>\n\n\n\n

    Service fee?<\/p>\n\n\n\n

    Technical Services?<\/p>\n\n\n\n

    Commission?<\/p>\n\n\n\n

    Or is it other nonresident income?<\/p>\n\n\n\n

    The tax treatment varies depending on the nature of the transaction.<\/p>\n\n\n\n

    Therefore, cross-border sellers should not simply assume that:<\/p>\n\n\n\n

    \n

    \u201cAs long as you pay an overseas logistics company more than $50,000, 10% will be deducted automatically.\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n

    The correct way to do this is:<\/strong><\/p>\n\n\n\n

    First, determine the nature of the transaction \u2192 determine the source of the tax \u2192 determine the tax treaty benefits \u2192 determine whether there is a withholding obligation \u2192 then complete the filing and reporting.<\/strong><\/p>\n\n\n\n

    The State Taxation Administration has also clearly outlined procedures for managing information on cross-border transaction contracts, collecting information on non-resident enterprises, and filing corporate income tax withholding returns. (State Taxation Administration of China)<\/p>\n\n\n\n

    \n\n\n\n

    4,Why Should \u201cOverseas Logistics Payments\u201d Be a Priority for Inspection?<\/strong><\/h1>\n\n\n\n

    Since cross-border sellers make payments to overseas companies, they have essentially entered:<\/p>\n\n\n\n

    \n

    Tax Administration Scenarios for Non-Resident Enterprises.<\/strong><\/p>\n<\/blockquote>\n\n\n\n

    For example, when a company pays fees for transportation, services, or other expenses to an overseas service provider, it must determine:<\/p>\n\n\n\n

      \n
    • What kind of company is the other party?<\/li>\n\n\n\n
    • What exactly are the services being offered?<\/li>\n\n\n\n
    • Where does the service take place?<\/li>\n\n\n\n
    • Is the income considered to be derived from sources within China?<\/li>\n\n\n\n
    • Does a tax treaty apply?<\/li>\n\n\n\n
    • Is withholding required?<\/li>\n\n\n\n
    • Is it necessary to file a tax registration for overseas payments?<\/li>\n<\/ul>\n\n\n\n

      The operational guidelines for cross-border payments released by the State Taxation Administration clearly state that enterprises can use the Electronic Tax Bureau toCollection of Nonresident Enterprise Identification Information, Management of Cross-Border Transaction Contract Information, and Corporate Income Tax Withholding and Reporting<\/strong>.(State Taxation Administration of China)<\/p>\n\n\n\n

      So:<\/p>\n\n\n\n

      \n

      \u201cThe overseas payment has been completed\u201d \u2260 \u201cThe tax matters have also been completed.\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n

      This is an aspect that cross-border businesses often overlook.<\/p>\n\n\n\n

      \n\n\n\n

      5,The VAT treatment of logistics services cannot be handled with a simple \u201cone-size-fits-all\u201d approach.\u201d<\/strong><\/h1>\n\n\n\n

      Another point that\u2019s often misunderstood is:<\/p>\n\n\n\n

      \u201cCan all invoices issued by freight forwarders be treated as international transportation services?\u201d<\/strong><\/p>\n\n\n\n

      The answer isn't simply \u201cyes.\u201d<\/p>\n\n\n\n

      Current VAT policies clearly stipulate that domestic entities or individuals sellingInternational Shipping Services<\/strong>A zero VAT rate applies; eligible cross-border taxable transactions may benefit from the corresponding zero-rate policy in accordance with regulations. The State Taxation Administration has also clarified that for cross-border taxable transactions subject to the zero-rate policy, zero-rate invoices must be issued truthfully in accordance with regulations. (State Taxation Administration of China)<\/p>\n\n\n\n

      So what companies really need to determine is:<\/p>\n\n\n\n

      \n

      What type of service does this transaction actually fall under? Who is the actual provider? How is it defined in the contract? What is the substance of the transaction?<\/strong><\/p>\n<\/blockquote>\n\n\n\n

      Rather than simply looking to see if the invoice includes the words \u201cinternational logistics\u201d or \u201cinternational transportation.\u201d<\/p>\n\n\n\n

      This is why cross-border sellers today can\u2019t just compare prices when choosing a freight forwarder.<\/p>\n\n\n\n

      It is equally important to ensure that the contract, quotation, invoice, shipping documents, and customs declaration documents are consistent with one another.<\/strong><\/p>\n\n\n\n

      \n\n\n\n

      6,Export Tax Rebates: A Significant Benefit for Cross-Border Sellers Since 2025<\/strong><\/h1>\n\n\n\n

      The fact that logistics compliance is becoming increasingly detailed does not mean that policies are only \u201ctightening.\u201d<\/p>\n\n\n\n

      On the contrary, export tax rebate policies are also being continuously optimized to accommodate the new business models of cross-border e-commerce.<\/p>\n\n\n\n

      In 2025, the State Taxation Administration issued the \u201cAnnouncement of the State Taxation Administration on Matters Concerning Support for the Development of Overseas Warehouses for Cross-Border E-Commerce Exports and Export Tax Rebates (Exemptions),\u201d which stipulates:<\/p>\n\n\n\n

      \n

      For the 9810 cross-border e-commerce export model to overseas warehouses, the principle of \u201ctax refund upon departure, with tax recalculation upon sale\u201d can be implemented.<\/strong><\/p>\n<\/blockquote>\n\n\n\n

      In other words, after goods have been cleared for export under code 9810, an application for an export tax refund (or exemption) may be filed provided the relevant requirements are met; if the goods have not yet been sold, an advance export tax refund may be processed first, with final calculations made later based on actual sales. (State Taxation Administration Policy and Regulations Database)<\/p>\n\n\n\n

      This is for:<\/p>\n\n\n\n

      Amazon, Temu, Independent Websites, Overseas Warehouses, Multi-Country Markets<\/strong><\/p>\n\n\n\n

      For companies, this is a policy change that warrants close attention.<\/p>\n\n\n\n

      Scan the QR code to add our online customer service representativeWeChat ID: kuajinghg001<\/strong>, GetCustomized Cross-Border Compliance Solutions<\/strong>, where professional consultants will provide one-on-one analysis of your business structure to identify the compliance path that best suits your needs.<\/p>\n\n\n\n

      \"\"<\/figure>\n\n\n\n
      \n\n\n\n

      7,However, \u201ctax refund upon departure\u201d does not mean \u201cyou can receive payment immediately upon export.\u201d<\/strong><\/h1>\n\n\n\n

      There is also a very important misconception here.<\/p>\n\n\n\n

      The \u201ctax refund upon departure\u201d policy implemented for 9810 exports to overseas warehouses does not mean that:<\/p>\n\n\n\n

      \n

      Once the goods are shipped, the company no longer needs to handle subsequent sales.<\/p>\n<\/blockquote>\n\n\n\n

      On the contrary, follow-up accounting remains very important.<\/p>\n\n\n\n

      The State Taxation Administration has clarified:<\/p>\n\n\n\n

      If an item includes both goods that have already been sold and goods that have not yet been sold, they must be treated separately.<\/p>\n\n\n\n

      Sold Portion<\/strong>Process export tax refunds (or exemptions) in accordance with current regulations;<\/p>\n\n\n\n

      Unsold Portion<\/strong>You may apply for an advance export tax refund, which will be settled later based on actual sales. (State Taxation Administration of China)<\/p>\n\n\n\n

      Furthermore, advance tax refunds are not simply a matter of \u201cissuing a refund and being done with it.\u201d<\/p>\n\n\n\n

      Tax authorities have already provided relevant data to taxpayers through systems such as the Electronic Tax Bureau and the \u201cSingle Window\u201d for International Trade; enterprises are required to perform subsequent accounting based on their actual sales. (State Taxation Administration of China)<\/p>\n\n\n\n

      So, for sellers using overseas warehouses:<\/p>\n\n\n\n

      \n

      Tax refunds are just the first step; follow-up sales accounting is what closes the loop.<\/strong><\/p>\n<\/blockquote>\n\n\n\n

      \n\n\n\n

      8,In 2026, another change that cross-border sellers cannot afford to ignore has emerged: export returns.<\/strong><\/h1>\n\n\n\n

      In February 2026, the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration issued an announcement granting temporary tax incentives for returned cross-border e-commerce export goods.<\/p>\n\n\n\n

      From January 1, 2026, through December 31, 2027, eligible cross-border e-commerce export goods declared for export under customs supervision codes such as 1210, 9610, 9710, and 9810 will, due toSlow-moving inventory, returns<\/strong>For reasons such as [...], goods returned to their original condition and re-exported within the prescribed time limit are eligible for corresponding import tax incentives. (State Taxation Administration Policy and Regulations Database)<\/p>\n\n\n\n

      However, if an export tax refund has already been processed for this shipment:<\/p>\n\n\n\n

      \n

      The company must make up the refunded tax amount in accordance with regulations.<\/strong><\/p>\n<\/blockquote>\n\n\n\n

      At the same time, companies must also prepare materials such as export customs declarations\/declaration lists, statements explaining the reason for the return, and platform records of returns or refusals. (State Taxation Administration Policy and Regulations Database)<\/p>\n\n\n\n

      What does that mean?<\/p>\n\n\n\n

      \u201cReturns\u201d in cross-border e-commerce have also entered a closed-loop financial and tax system.<\/strong><\/p>\n\n\n\n

      We can no longer simply interpret this as:<\/p>\n\n\n\n

      Platform Refund \u2192 Return to Overseas Warehouse \u2192 Reshipment<\/strong><\/p>\n\n\n\n

      Instead, we should give further consideration to:<\/p>\n\n\n\n

      Orders \u2192 Sales Revenue \u2192 Exports \u2192 Tax Refunds \u2192 Returns \u2192 Tax Refund Adjustments \u2192 Restock<\/strong><\/p>\n\n\n\n

      \n\n\n\n

      9,There is another risk that many companies overlook: double taxation abroad.<\/strong><\/h1>\n\n\n\n

      As companies increasingly use:<\/p>\n\n\n\n

      Hong Kong companies, Singapore companies, U.S. companies, European companies<\/strong><\/p>\n\n\n\n

      Once overseas entities have completed their procurement, sales, and settlement, a new issue arises:<\/p>\n\n\n\n

      \n

      For the same profit, in which country or region should taxes be paid?<\/strong><\/p>\n<\/blockquote>\n\n\n\n

      If a company is taxed overseas and, at the same time, Chinese tax authorities tax the same income in accordance with relevant regulations, this may result in double taxation.<\/p>\n\n\n\n

      In such cases, eligible Chinese residents (citizens) may apply to initiate the process in accordance with the tax treaty and relevant procedures.Mutual Agreement Procedure (MAP)<\/strong>The<\/p>\n\n\n\n

      According to the procedures currently published by the tax authorities, if a Chinese resident believes that tax measures taken by a contracting party have resulted in, or will result in, taxation that does not comply with the provisions of a tax treaty, the resident may file an application with the provincial-level tax authority, requesting that the State Taxation Administration resolve the matter through the mutual agreement procedure with the competent authority of the other party. (Zhejiang Provincial Tax Bureau)<\/p>\n\n\n\n

      At the same time, starting in 2025, the rules governing the \u201cCertificate of Chinese Tax Residency\u201d have been revised; businesses or individuals may now apply for a tax residency certificate for any calendar year in which they qualify as Chinese tax residents. (Shanghai Municipal Taxation Bureau)<\/p>\n\n\n\n

      This is particularly noteworthy for cross-border enterprises that adopt a \u201cpurchasing from overseas + selling overseas + multi-party settlement\u201d structure.<\/p>\n\n\n\n

      Scan the QR code to add our online customer service representativeWeChat ID: kuajinghg001<\/strong>, GetCustomized Cross-Border Compliance Solutions<\/strong>, where professional consultants will provide one-on-one analysis of your business structure to identify the compliance path that best suits your needs.<\/p>\n\n\n\n

      \"\"<\/figure>\n\n\n\n
      \n\n\n\n

      10.The six business chains that truly need to be overhauled are these<\/strong><\/h1>\n\n\n\n

      If you're currently involved in cross-border e-commerce, I suggest you don't just ask:<\/p>\n\n\n\n

      \u201cHave I paid my taxes?\u201d<\/strong><\/p>\n\n\n\n

      Instead, it checks the following six chains one by one:<\/p>\n\n\n\n

      \u2460 Goods Flow<\/h3>\n\n\n\n

      Purchasing \u2192 Receiving \u2192 Shipping \u2192 Customs Clearance \u2192 Overseas Warehouse \u2192 Final Sale<\/p>\n\n\n\n

      \u2461 Order Flow<\/h3>\n\n\n\n

      Platform Order \u2192 Shipment \u2192 Delivery Confirmation \u2192 Refund \u2192 After-Sales Service<\/p>\n\n\n\n

      \u2462 Cash Flow<\/h3>\n\n\n\n

      Platform payments \u2192 Third-party payment provider\/bank \u2192 Overseas company \u2192 Domestic entity<\/p>\n\n\n\n

      \u2463 Invoice Flow<\/h3>\n\n\n\n

      Purchase Invoice \u2192 Shipping Invoice \u2192 Service Invoice \u2192 Sales Revenue Voucher<\/p>\n\n\n\n

      \u2464 Customs Declaration and Tax Refund Process<\/h3>\n\n\n\n

      Customs Declaration \u2192 Input Invoice \u2192 Foreign Exchange Receipts\/Settlement \u2192 Export Tax Rebate (Exemption) Declaration \u2192 Follow-up Accounting<\/p>\n\n\n\n

      \u2465 Tax Filing Process<\/h3>\n\n\n\n

      Domestic Value-Added Tax \u2192 Corporate Income Tax \u2192 Export Tax Rebates \u2192 Overseas Tax Filing \u2192 Withholding and Filing for Cross-Border Payments<\/p>\n\n\n\n

      Ultimately, the goal is to:<\/p>\n\n\n\n

      \n

      A transaction can be tracked from the order all the way through customs clearance, logistics, payment collection, and tax filing.<\/strong><\/p>\n<\/blockquote>\n\n\n\n

      \n\n\n\n

      11.Sellers operating multiple stores or under multiple business entities should prioritize \u201cbusiness consolidation\u201d<\/strong><\/h1>\n\n\n\n

      For cross-border businesses operating multiple stores or companies, we recommend prioritizing the establishment of a system that:<\/p>\n\n\n\n

      \u201cThe relationship between \u201dmerchant\u2014store\u2014platform\u2014warehouse\u2014logistics\u2014order\u2014customs declaration.\u201d<\/strong><\/p>\n\n\n\n

      Example:<\/p>\n\n\n\n

      sports event<\/th>Mapping required<\/th><\/tr><\/thead>
      Domestic Companies<\/td>Which stores\/platforms?<\/td><\/tr>
      store<\/td>Which seller?<\/td><\/tr>
      Products<\/td>Which procuring entity?<\/td><\/tr>
      declare at customs<\/td>Who acts as the exporter?<\/td><\/tr>
      overseas warehouse<\/td>Under which company's name?<\/td><\/tr>
      logistic<\/td>Which business entity is responsible?<\/td><\/tr>
      payback<\/td>Which account will be charged?<\/td><\/tr>
      tax rebate or refund<\/td>Which company is filing the report?<\/td><\/tr>
      (manufacturing, production etc) costs<\/td>How to Allocate Costs<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

      In particular, among affiliated companies within the group, it is not recommended to routinely engage in the following practices for the sake of \u201cconvenience\u201d:<\/p>\n\n\n\n

      Company A handles procurement, Company B handles customs clearance, Company C handles collections, and Company D handles tax refunds.<\/strong><\/p>\n\n\n\n

      However, there are situations where contracts, invoices, and actual business operations simply cannot explain the circumstances.<\/p>\n\n\n\n

      \n\n\n\n

      12.7 Compliance Tips for Cross-Border Sellers<\/strong><\/h1>\n\n\n\n

      01\uff5cReviewing Overseas Payments<\/h3>\n\n\n\n

      Review the overseas payments made over the past 12 months or even longer, and assess each transaction individually:<\/p>\n\n\n\n

      Payee + Nature of Transaction + Amount + Contract + Invoice + Tax Treatment<\/strong><\/p>\n\n\n\n

      Particular attention is paid to outward payments, such as those for trade in services, in amounts of $50,000 or more per transaction.<\/p>\n\n\n\n

      02\uff5cDon't Just Look at Price When Choosing a Logistics Contract<\/h3>\n\n\n\n

      Confirm:<\/p>\n\n\n\n

      Who provides the service, what services are provided, how they are billed, where they take place, and how invoices are issued.<\/strong><\/p>\n\n\n\n

      03\uff5cCreate a Logistics Document Package<\/h3>\n\n\n\n

      It is recommended that you archive at least:<\/p>\n\n\n\n

      Contract + Quote + Invoice + Bill of Lading\/Waybill + Customs Declaration + Payment Records + Basis for Cost Allocation<\/strong><\/p>\n\n\n\n

      04\uff5cSellers on 9810 Should Pay Attention to \u201cPost-Transaction Accounting\u201d<\/h3>\n\n\n\n

      Do not assume that \u201ctax refund upon departure\u201d means the tax refund process is complete.<\/p>\n\n\n\n

      Sales data, inventory data, and return data must continue to be tracked.<\/strong>(State Taxation Administration of China)<\/p>\n\n\n\n

      05\uff5cEstablish a Mechanism Linking Returns and Tax Refunds<\/h3>\n\n\n\n

      Especially for sellers using overseas warehouses:<\/p>\n\n\n\n

      Platform Refund \u2192 Return to Overseas Warehouse \u2192 Return to China \u2192 Original Export Tax Rebate<\/strong><\/p>\n\n\n\n

      These data points need to match up with each other.<\/p>\n\n\n\n

      06\uff5cOverseas Companies Shouldn\u2019t Just Be \u201cShell Companies for Receiving Payments\u201d<\/h3>\n\n\n\n

      If a company adopts:<\/p>\n\n\n\n

      Hong Kong\/Singapore-based procurement + overseas sales entity + domestic supply chain<\/strong><\/p>\n\n\n\n

      For these and other patterns, you need to plan ahead:<\/p>\n\n\n\n

      Contracts, pricing, funding, profits, tax residency, and the chain of evidence for related-party transactions.<\/strong><\/p>\n\n\n\n

      07\uff5cDon\u2019t complicate your business operations just to \u201cpay less tax\u201d<\/h3>\n\n\n\n

      A truly sound cross-border tax and financial structure should be:<\/p>\n\n\n\n

      \n

      The business transactions are genuine, the parties involved match, the prices are reasonable, the funding sources are transparent, the supporting documents are complete, and the tax treatment is justifiable.<\/strong><\/p>\n<\/blockquote>\n\n\n\n

      \n\n\n\n
        \n
      • Scan the QR code to add our online customer service representativeWeChat ID: kuajinghg001<\/strong>, GetCustomized Cross-Border Compliance Solutions<\/strong>, where professional consultants will provide one-on-one analysis of your business structure to identify the compliance path that best suits your needs.<\/li>\n<\/ul>\n\n\n\n
        \"\"<\/figure>\n\n\n\n

        Note: This article addresses matters such as cross-border payments, withholding tax for non-resident enterprises, export tax rebates (or exemptions), and tax treaty benefits. Actual application must be determined based on the nature of the transaction, the parties\u2019 status, the contract, and the substance of the business; specific provisions are subject to the relevant tax authorities and currently effective policies.<\/em><\/p>\n\n\n\n

        <\/p>","protected":false},"excerpt":{"rendered":"

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        \nCross-border sellers\u2014especially those who operate through multiple entities, use overseas warehouses, settle transactions through overseas companies, and rely on overseas logistics services on a long-term basis\u2014need to re-examine their business operations.<\/p>","protected":false},"author":17,"featured_media":15446,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,18,64],"tags":[1710,1691,1567,999,792,445,240,36],"class_list":["post-15438","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allguide","category-recomguide","category-gf-tax-compliance","tag-1710","tag-1691","tag-2-0","tag-999","tag-792","tag-445","tag-240","tag-36"],"yoast_head":"\n\u9996\u4e2a\u8de8\u5883\u7a0e\u6536\u884c\u4e1a\u6307\u5f15\u53d1\u5e03\uff1a\u8de8\u5883\u5356\u5bb6\u7269\u6d41\u94fe\u8def\u5168\u9762\u7eb3\u5165\u6807\u51c6\u5316\u76d1\u7ba1 - \u4f01\u8d22\u76c8<\/title>\n<meta name=\"description\" content=\"%\" \/>\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\/15438\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u9996\u4e2a\u8de8\u5883\u7a0e\u6536\u884c\u4e1a\u6307\u5f15\u53d1\u5e03\uff1a\u8de8\u5883\u5356\u5bb6\u7269\u6d41\u94fe\u8def\u5168\u9762\u7eb3\u5165\u6807\u51c6\u5316\u76d1\u7ba1 - 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