2026 Cross-Border E-commerce Export Tax Rebate Policies Tighten
Cross-border e-commerce export tax rebate policies are tightening further in 2026, strictly combating shell companies and non-compliant customs declaration actions. Platform transaction data has been fully pushed to tax authorities, requiring sellers to ensure compliant operations to avoid tax risks.
What are the key facts?
- 1Policy context: Internet platform tax information reporting policy
- 2Core requirement: Freight forwarders must accurately declare the real goods owner
- 3Focus of crackdown: Shell shops, bought orders, zero declaration
What happened?
The comprehensive implementation of the tax information reporting policy for internet platforms has begun, with e-commerce shop transaction data directly pushed to tax authorities. New regulations for export enterprise income tax require freight forwarders to accurately declare the actual owner of the goods, strictly prohibiting tax avoidance behaviors like buying orders for exports. The implementation of this policy will significantly enhance tax management efficiency while bringing greater compliance pressure on e-commerce sellers. Sellers need to recognize the importance of tax compliance and ensure that all operations are conducted within a legal and compliant framework.
What does this mean for cross-border sellers?
Tax compliance has become the survival baseline for cross-border sellers. It is advisable for sellers to completely clear any shell shops, ensure customs declaration information is accurate, and establish a complete tax declaration system to avoid harsh penalties for violations. Sellers should pay attention to policy changes and adjust operational strategies to mitigate risks.