{"id":15849,"date":"2026-08-24T09:45:32","date_gmt":"2026-08-24T01:45:32","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/15849"},"modified":"2026-08-24T09:45:32","modified_gmt":"2026-08-24T01:45:32","slug":"%e4%b8%aa%e4%bd%93%e6%88%b7%e6%a0%b8%e5%ae%9a%e5%be%81%e6%94%b6%e6%94%b6%e7%b4%a7%ef%bc%8c%e5%b0%8f%e5%8d%96%e5%ae%b6%e8%bf%98%e8%83%bd%e7%9c%81%e7%a8%8e%e5%90%97%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/15849","title":{"rendered":"With Tighter Regulations on Fixed-Rate Taxation for Sole Proprietors, Can Small Sellers Still Save on Taxes?"},"content":{"rendered":"
\n

<\/p>\n

Sister Li, who runs a women\u2019s clothing business in Hangzhou, was taxed under the fixed-rate assessment system for individual businesses last year. With an annual profit of 200,000, she paid less than 15,000 in taxes\u2014and she was thrilled.<\/p>\n

When she went to register her new store for tax purposes this year, the tax officer told her directly: For high-risk industries such as online commerce and live-streamed product sales, new applications for fixed-rate taxation will no longer be approved; all such businesses will be subject to audited accounting.<\/p>\n

She was baffled: Does this mean small business owners won\u2019t get any tax breaks at all in the future? Today, we\u2019ll set the record straight on tax payments for self-employed individuals in 2026.<\/p>\n

01<\/p>\n

Has the fixed-rate tax collection method really been completely abolished?<\/p>\n

First, let\u2019s clear up a common misconception circulating online: there will be no \u201dnationwide, comprehensive abolition of the fixed-rate tax assessment system for e-commerce\u201d in 2026. The official position is that local authorities will no longer approve new fixed-rate tax assessments for high-risk industries such as online commerce and live-streamed product sales; existing individual businesses will be transitioned to an audited tax assessment system in phases.<\/p>\n

A small number of small, offline neighborhood stores may still retain their eligibility for assessed taxation. However, e-commerce merchants are generally subject to audited taxation.<\/p>\n

The logic behind tax assessment based on audited accounts is simple: profit equals total sales revenue minus compliant, deductible costs. For purchases, marketing expenses, shipping costs, labor costs, and rent, you must provide valid VAT invoices in order to claim these as pre-tax deductions.<\/p>\n

02<\/p>\n

What other genuine deals are available for small sellers?<\/p>\n

Tighter regulations do not mean there are no tax breaks. In terms of value-added tax (VAT), most self-employed individuals are small-scale taxpayers; those with monthly sales of no more than 100,000 are exempt from VAT (or 300,000 per quarter).<\/p>\n

In 2026, small-scale taxpayers will be subject to a reduced tax rate of 1%. If a special invoice is issued, the tax will be paid at the 1% rate regardless of the amount, because the purchaser of the special invoice can claim a tax credit.<\/p>\n

With regard to income tax, Announcement No. 12 of 2026 issued by the Ministry of Finance and the State Taxation Administration stipulates that from 2026 to 2027, the taxable income from business operations of self-employed individuals up to 1 million yuan per year will be subject to a tax rate reduced by half, in addition to the existing preferential tax treatment.<\/p>\n

There is also the \u201ddouble exemption\u201d policy: Individual business owners with annual sales of no more than 1.2 million, who conduct legitimate business operations and issue standard invoices, are exempt from both value-added tax and individual income tax, resulting in a total tax burden of zero.<\/p>\n

<\/p>\n

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

03<\/p>\n

Two Pitfalls You Really Need to Avoid<\/p>\n

Pitfall 1: Failure to Report Income Received in Personal Accounts. Platform transaction records, bank foreign exchange receipts, and transfers to personal accounts are all under surveillance, and large-amount, high-frequency transactions are flagged immediately. Once the concealment of income is verified, taxpayers must pay back taxes plus a daily late payment penalty of 0.05 percent, as well as a fine ranging from 0.5 to 5 times the amount of back taxes.<\/p>\n

Pitfall #2: Assuming that \u201dyou can get a tax assessment even without receipts.\u201d Tax authorities are becoming increasingly strict when assessing self-employed e-commerce operators. In many areas, newly registered businesses are denied tax assessments outright and are required to undergo an audit. Rather than gambling on getting a tax assessment, it\u2019s better to keep accurate books and retain your receipts.<\/p>\n

Here\u2019s the plain truth: The key to saving on e-commerce taxes in 2026 isn\u2019t \u201dfinding loopholes to negotiate tax assessments,\u201d but rather \u201dmaking full use of the small-scale business tax exemption, the dual exemption, and the 50% tax reduction.\u201d If small sellers take full advantage of these three measures, their actual tax burden won\u2019t be high.<\/p>\n

04<\/p>\n

Compliance Is the Key to Long-Term Cost Savings<\/p>\n

When it comes to e-commerce taxation in 2026, the key phrase is \u201ddata-driven tax administration.\u201d Platforms report data, tax authorities verify the filings, and any discrepancies are immediately revealed.<\/p>\n

For small sellers, staying below the double-exemption threshold, keeping every cost receipt, and avoiding the use of personal accounts to conceal income is a safer approach than any \u201dtax planning trick.\u201d Saving on taxes doesn\u2019t come from exploiting loopholes, but from making full and effective use of tax incentives.<\/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

\ud83d\udd17 IANG Renewal for Hong Kong Study: How Can I Keep Renewing My Visa Two Years After Graduation?<\/a><\/p>\n

\ud83d\udd17 When opening a Hong Kong bank account, what is the most common hurdle for mainland Chinese residents?<\/a><\/p>\n

\ud83d\udd17 Why is it easier to run a local Takealot store in South Africa than a cross-border store?<\/a><\/p>\n

\ud83d\udd17 Three Common Misconceptions About Hong Kong Company Registration\u2014How Many Have You Fallen For?<\/a><\/p>\n

\ud83d\udd17 The End of Zero-Reporting for Hong Kong Companies: What Should Dormant Companies Do?<\/a><\/p>\n

\ud83d\udd17 What documents are required for a Hong Kong company audit, and what happens if even one is missing?<\/a><\/p>\n

\ud83d\udd17 With the current boom in Hong Kong IPO subscriptions, how can retail investors increase their chances of being allocated shares?<\/a><\/p>\n

\ud83d\udd17 Audit-Based Taxation Is Coming for Sole Proprietors\u2014Can E-commerce Businesses Still Use the Fixed-Rate Method?<\/a><\/p>\n

\ud83d\udd17 State Sales Taxes in the U.S.: How Can Chinese Sellers Ensure Compliance?<\/a><\/p>\n<\/div>\n

<\/p>\n

\n

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":"

Sister Li, who runs a women\u2019s clothing business in Hangzhou, was subject to a fixed-rate tax assessment as a sole proprietor last year. With an annual profit of 200,000, she paid less than 15,000 in taxes and was thrilled. This year, when she went to register her new store for tax purposes, the tax officer told her straight out: \u201cFor high-risk industries like online commerce and live-streaming sales, we no longer approve fixed-rate taxation for new businesses\u2014all cases will now be subject to audited accounting.\u201d<\/p>","protected":false},"author":18,"featured_media":15848,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"\u7535\u5546\u7a0e,\u8de8\u5883\u7535\u5546\u7a0e\u52a1,\u7535\u5546\u7a0e\u52a1\u5408\u89c4,2026\u7535\u5546\u7a0e","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"\u676d\u5dde\u505a\u5973\u88c5\u7684\u674e\u59d0\uff0c\u53bb\u5e74\u7528\u4e2a\u4f53\u6237\u6838\u5b9a\u5f81\u6536\uff0c\u4e00\u5e74\u5229\u6da620\u4e07\u53ea\u4ea4\u4e86\u4e0d\u52301\u4e075\u7684\u7a0e\uff0c\u5fc3\u91cc\u7f8e\u6ecb\u6ecb\u3002 \u4eca\u5e74\u53bb\u529e\u65b0\u5e97\u7a0e\u52a1\u767b\u8bb0\uff0c\u4e13\u7ba1\u5458\u76f4\u63a5\u544a\u8bc9\u5979\uff1a\u7ebf\u4e0a\u5546\u8d38\u3001\u76f4\u64ad\u5e26\u8d27\u8fd9\u7c7b\u9ad8\u98ce\u9669\u884c\u4e1a\uff0c\u4e0d\u518d\u65b0\u6279\u6838\u5b9a\u5f81\u6536\uff0c\u5168\u90e8\u67e5\u8d26\u3002","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","footnotes":""},"categories":[17,18,64],"tags":[1558,1559,1560,1551,239],"class_list":["post-15849","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\u4e2a\u4f53\u6237\u6838\u5b9a\u5f81\u6536\u6536\u7d27\uff0c\u5c0f\u5356\u5bb6\u8fd8\u80fd\u7701\u7a0e\u5417\uff1f - 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