{"id":9736,"date":"2026-04-30T15:20:14","date_gmt":"2026-04-30T07:20:14","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=9736"},"modified":"2026-04-30T15:20:16","modified_gmt":"2026-04-30T07:20:16","slug":"%e7%b4%a7%e6%80%a5%ef%bc%81%e8%b7%a8%e5%a2%83%e7%94%b5%e5%95%86%e8%a1%a5%e7%a8%8e%e7%aa%97%e5%8f%a3%e6%9c%9f%e5%80%92%e8%ae%a1%e6%97%b6%ef%bc%9a%e5%8e%86%e5%8f%b2%e6%97%a7%e8%b4%a6%e6%8c%892%e6%a0%b8","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/9736","title":{"rendered":"Urgent! Countdown to the window period for cross-border e-commerce tax reimbursement: old historical accounts are approved according to 2%, and the tax burden of checking accounts from 2026 onwards soars by 25 times"},"content":{"rendered":"
Recently cross-border circle circulated a \"cross-border e-commerce enterprises tax-related issues related to the caliber\", it is reported to have been issued by the State Administration of Taxation to the provincial and municipal tax bureaus, some areas (such as Longhua, Shenzhen) has begun to take the initiative to map the seller's tax situation. The core content of the document mentioned: historical old accounts, it is possible to be approved by 2% taxable income rate to make up the tax; but from 2026 onwards, it will be fully switched to the checking of accounts. The two things put together mean that now is a critical transition window.<\/p>\n\n\n\n
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\ud83d\udca1 If you've had tax filing gaps in the past few years, or if your books are not sound and you're not sure if you can take advantage of the approved tax window, you can contact us today - for a free assessment of your historical tax risk and a measurement of the amount of back taxes.<\/p>\n\n\n\n
I. Authorized collection vs checking account collection, one sentence to say clearly<\/h2>\n\n\n\n
Method of collection<\/th>
How do you calculate taxes?<\/th>
Applicable circumstances<\/th><\/tr><\/thead>
Approved levy<\/td>
The tax authorities approve taxable income at a fixed profit rate, without looking at your actual books of accounts<\/td>
Enterprises with unsound accounts and unable to accurately account for costs and profits<\/td><\/tr>
checking and collecting (accounting)<\/td>
Taxed at actual business revenue - actual costs = profit, then at the statutory rate of 25%<\/td>
Enterprises with standardized accounts and complete vouchers<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
In the past, many cross-border sellers' accounts were not standardized, and the tax treatment has been pending for a long time. The meaning conveyed by this caliber is: historical problems, give a low-cost opportunity to make up the ticket; but in the future, you must follow the rules.<\/p>\n\n\n\n
Secondly, 2% and 4%, how are they counted? According to the caliber circulated, historical stock operations are treated in two segments:<\/h2>\n\n\n\n
An example to feel the gap: a seller with sales of 10 million dollars in 2024, stacked with small and microenterprise discounts:<\/p>\n\n\n\n
programmatic<\/th>
computational logic<\/th>
Effective tax burden<\/th><\/tr><\/thead>
Approved at 2%<\/td>
10 million \u00d7 2% = 200,000 taxable income at 5%<\/td>
About $10,000<\/td><\/tr>
Approved at 4%<\/td>
10 million \u00d7 4% = 400,000 taxable income at 10%<\/td>
About $40,000<\/td><\/tr>
Checking and collecting (assuming a profit margin of 15%)<\/td>
10M \u00d7 15% = 1.5M profit at a tax rate of 25%<\/td>
About $375,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
The same 10 million in sales, the gap between the approved back taxes and the checking of accounts, the gap can be dozens of times. \u26a0\ufe0f It should be noted that the above caliber is currently a temporary window guidance, not an official red-tape document. The specific implementation of the actual caliber of the local competent tax authorities shall prevail, and the degree of leniency may vary from place to place. It is recommended to contact the local tax administrator for confirmation.<\/p>\n\n\n\n
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\ud83d\udcde Want to calculate your historical back tax gap? Contact us for a one-on-one tax liability measurement comparing three scenarios by 21 TP3T, 41 TP3T, and checkoff. \ud83d\udcde Cell phone: 18676749275<\/strong> \uff5c \ud83d\udcac WeChat: qcygscszk<\/strong><\/p>\n<\/blockquote>\n\n\n\n<\/figure>\n\n\n\n
Third, which types of sellers should take this window most seriously?<\/h2>\n\n\n\n
Quick self-check, how many have you hit:<\/p>\n\n\n\n
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\u2611 Sales revenues in the past few years, but tax returns are significantly low or zero for a long period of time<\/li>\n\n\n\n
\u2611 Inadequate company accounts and incomplete historical cost vouchers<\/li>\n\n\n\n
\u2611 Funds are received and disbursed through personal or offshore accounts, disconnected from the declared data<\/li>\n\n\n\n
\u2611 Has been using the purchase order to export, the main body of customs declaration and the actual business entity is not the same<\/li>\n\n\n\n
\u2611 Have multiple stores\/multiple subjects but have never systematically sorted out taxes<\/li>\n<\/ul>\n\n\n\n
Just one of these warrants a serious assessment of how large the historical tax gap is.<\/p>\n\n\n\n
IV. The three most important things now<\/h2>\n\n\n\n
Step 1: Mapping and figuring out your historical volume<\/h5>\n\n\n\n
Organize actual sales by year and by subject from 2022 to the present, and measure the difference in tax liability under three scenarios: 21 TP3T, 41 TP3T, and checking and collecting, respectively. Figure out roughly what the back tax gap is and then decide what to do about it.<\/p>\n\n\n\n
Step 2: Confirmation of local caliber<\/h5>\n\n\n\n
Take the initiative to contact the competent tax authorities or tax administrators to confirm whether the relevant levy arrangements have been landed locally and avoid making major decisions based on second-hand news.<\/p>\n\n\n\n
Step 3: Start organizing the 2026 accounts<\/h5>\n\n\n\n
Regardless of how history is handled, the books must be standardized from now on - revenues, costs, vouchers are right, and the four streams must be aligned. 2026 is not a rumor for full checking of the books, it is a definite direction.<\/p>\n\n\n\n
V. Enterprise financial surplus: to help you make this clear<\/h2>\n\n\n\n
The matter of approving back taxes sounds simple, but in practice there are quite a few details:<\/p>\n\n\n\n
How to organize historical data, how to determine the taxable income rate, how to separate multiple subjects, how to communicate with the local tax authorities ......<\/p>\n\n\n\n
Enterprise Caiying has been focusing on cross-border e-commerce tax compliance for ten years, and has assisted a number of sellers in completing historical account combing and tax reporting:<\/p>\n\n\n\n
\u2705 Historical tax volume mapping: combing sales data by year and by subject to measure the difference in tax burden under three scenarios<\/p>\n\n\n\n
\u2705 Tax office communication and coordination: assist in docking with the local competent tax authorities to confirm the caliber of landing implementation<\/p>\n\n\n\n
\u2705 2026 checking system setup: standardize your accounts from now on and prepare for full checking and collection<\/p>\n\n\n\n
\ud83d\udcde Contact us to start with a free assessment of your historical tax risk<\/p>\n\n\n\n
Four Core Advantages of Enterprise Caiying Tax Compliance Service<\/h2>\n\n\n\n
\ud83d\udd39 1. Focusing on cross-border e-commerce for ten years cumulative service 500,000 + sellers, proficient in cross-border industry revenue recognition, cost aggregation, four streams in one and other special tax scenarios.<\/p>\n\n\n\n
\ud83d\udd39 2. Multi-local tax bureau communication experience Assist sellers in Shenzhen, Guangzhou, Hangzhou, Ningbo and other places to communicate with the competent tax authorities, familiar with the differences in the caliber of implementation in different places.<\/p>\n\n\n\n
\ud83d\udd39 3. digital accounting system self-research \u201cEchobo\u201d system, support for multi-store, multi-object data automatic aggregation, historical data sorting efficiency to improve 50% or more.<\/p>\n\n\n\n
\ud83d\udd39 4. Full chain landing service from historical data combing, IRS communication, filing material preparation, to 2026 checking system construction, one-stop completion.<\/p>\n\n\n\n
It's hard to say when the window will close; but 2026 is a definite direction for full checking and collection. Preparing in advance is always more proactive than being reactive.<\/p>\n\n\n\n<\/figure>\n\n\n\n<\/figure>\n\n\n\n<\/figure>\n\n\n\n
<\/p>","protected":false},"excerpt":{"rendered":"
Recently cross-border circle circulated a \"cross-border e-commerce enterprises tax-related issues related to the caliber\", it is reported to have been issued by the State Administration of Taxation to the provincial and municipal tax bureaus, some areas (such as Longhua, Shenzhen) has begun to take the initiative to map the seller's tax situation. The core content of the document mentioned: historical old accounts, it is possible to be approved by 2% taxable income rate to make up the tax; but from 2026 onwards, it will be fully switched to the checking of accounts. The two things put together mean that now is a critical transition window.<\/p>","protected":false},"author":10,"featured_media":8959,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,18,13,64],"tags":[1098,1099,445],"class_list":["post-9736","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allguide","category-recomguide","category-guide","category-gf-tax-compliance","tag-1098","tag-1099","tag-445"],"yoast_head":"\n
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