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Other CategoriesRecently, regarding the issue of 2025 tax assessment and collection that has attracted the attention of cross-border e-commerce enterprises, significant developments have emerged in local tax practices.
According to the seller's information, in regions such as Hunan, Henan, Jiangxi and Shenzhen, with the "default approval" of the local administrators, enterprises can now apply to handle the tax declaration for some quarters of 2025 in the form of "assessed collection". However, currently, some regions have not officially issued the "assessed notice" in the tax system. In actual operations, they still declare in the form of "audit-based collection" - that is, calculating the cost and expenses based on a profit margin of 2% to 4%.
Based on specific cases for calculation: If the annual income of a store is 10 million yuan, and the tax rate is set at 2%, the profit would be 200,000 yuan and the tax payable would be 10,000 yuan; if the tax rate is set at 4%, the profit would be 400,000 yuan and the tax payable would be 20,000 yuan. If the income reaches 100 million yuan, the tax payable under a 2% tax rate would be approximately 100,000 yuan, while under a 4% tax rate, it would increase to 1 million yuan. In comparison, the tax burden advantage of the核定征收 method and the tax-saving effect for small and medium-sized sellers are significant.
However, it is important to be cautious that the current policy implementation still lacks the support of a unified official document at the national level. Many local tax authorities at the grassroots level have stated that they no longer accept the "zero declaration" model, even if enterprises have established a "Saiwei model" group framework. The tax-paying entity still needs to be based on the actual store registration entity, and the store company must confirm and declare according to the actual income. Therefore, for the historical income in 2025, enterprises can try to communicate with the relevant administrators and handle the issues in accordance with the above method.
As of 2026, the policy has clearly stipulated that income tax will no longer be levied through核定 (approval-based) methods. Instead， a comprehensive system of verified accounting will be implemented. All costs and expenses must be deducted from taxes based on compliant invoices. This means that enterprises with multiple store operations will face a significant increase in financial costs. Each store company must keep separate accounts， independently calculate income， costs， and expenses， and ensure that the financial transactions and corresponding receipts are in one-to-one correspondence for tax verification purposes.
In response to this, industry experts suggest that, especially for mainland enterprises, if they receive a notice from the tax authority regarding the handling of the 2025 Q3 and Q4 tax filings, they must immediately cooperate fully to avoid being subject to inspection due to delays, and to prevent the reverse investigation of historical annual data.
Overall, 2025 will be the transitional window period for tax compliance in cross-border e-commerce. Enterprises should promptly communicate with local administrators to seek a核定 method for handling historical revenues; at the same time, they should lay out the bill management and financial compliance system for 2026 as early as possible to prepare for the tax assessment system. The earlier the "after-sales" arrangements are made， the lower the subsequent risks will be.
