China Implements New Tax Filing Rules for Cross-Border E-Commerce
BEIJING, China – October 1, 2025 – China has implemented new tax filing rules for cross-border e-commerce, a move that will have significant implications for businesses engaged in online retail. The new regulations, which took effect on October 1, 2025, introduce a series of adjustments to corporate income tax (CIT) prepayment procedures, aiming to create a more transparent and equitable tax environment.
The new rules are designed to level the playing field between online and offline retailers and ensure that all businesses are contributing their fair share to the national tax base. The regulations require internet platform companies to report tax-related information to the authorities, a move that will increase transparency and help to curb tax evasion. The changes to the CIT prepayment procedures are particularly noteworthy. The new rules are expected to streamline the tax filing process for cross-border e-commerce businesses, while also ensuring that the tax authorities have the information they need to accurately assess tax liabilities. The move is part of a broader effort by the Chinese government to modernize its tax system and adapt it to the realities of the digital economy.
The new regulations are likely to have a significant impact on the cross-border e-
commerce landscape in China. Businesses will need to carefully review the new rules and adjust their tax compliance strategies accordingly. The increased transparency and reporting requirements will require businesses to maintain accurate and up-to-date records, and to ensure that they are in full compliance with all applicable tax laws.
