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0Erinome: Hello dear friends! Welcome to our podcast. Today, Enceladus and I will talk about something important for e-commerce sellers—new tax rules starting in October 2025. Many sellers are worried, right? Let's chat about it simply!
Enceladus: Hi everyone! Yes, Erinome. The new rules are a big topic now. So first, what's the main change?
Erinome: Um, I heard platforms have to send seller data to tax offices. Is that true?
Enceladus: Oh yes! From October, big platforms like Taobao, JD, Douyin must send seller info every 3 months. Like seller ID, sales money, even live stream tips and sales shares.
Erinome: Wow, that's detailed! When is the first time they send data?
Enceladus: First in October 2025, for July-September sales. Then every 3 months—April, July, October, and January next year.
Erinome: So all sellers? Even small personal shops?
Enceladus: You know that? Yes! All platform sellers, big or small, personal or company shops. No exceptions.
Erinome: Oh no! Then tax offices will check three things, right? Platform data, seller's bank flow, and their tax reports. If they don't match, trouble comes?
Enceladus: Exactly! If a seller says "0 sales" but platform shows 100k, tax office will see the difference. That's bad.
Erinome: So what happens if they don't match?
Enceladus: Sad news—tax warning! Maybe they have to pay back taxes, or even fines. Like if you hide income, 0.5-5 times fines.
Erinome: Oh no! So sellers need to report real sales now. What about tax rates? Any changes?
Enceladus: For VAT (value-added tax), if quarterly sales ≤4.5 million yuan, can use 1% rate. Over 5 million? 13% rate. But maybe get tax back from local governments—up to 80% of local留存.
Erinome: Tax back? How?
Enceladus: Some areas have "tax parks". If sellers register there, after paying taxes, local governments give back part of the tax. Like VAT: 50% goes to central, 50% stays local. They can give back 60%-80% of that 50%.
Erinome: That's helpful! What about income tax? For personal sellers?
Enceladus: Personal shops (individual businesses) use 5%-35% tax, but if in tax parks, maybe get 60%-80% back too. For companies, profit under 3 million yuan: 5% tax; over 3 million: 25%.
Erinome: So small sellers can still save tax?
Enceladus: Yes! But they need to be "compliant". Like, if you don't have a business license, get one fast. If you forgot to report before, "补零申报" (bu ling shenbao—report zero if no sales) to avoid differences with platform data.
Erinome: Oh right! "Bu ling shenbao" is important. What if a seller has no cost receipts? Like hard to get invoices for buying goods or ads.
Enceladus: That's a problem! If they report sales by platform data, tax pressure is high. So tax parks help here—pay tax first, then get part back.
Erinome: Smart! Now, what will tax offices check most? Any "red flags"?
Enceladus: Three big ones! First: mixing company and personal bank accounts. Like using WeChat/Alipay personal accounts for sales, but not reporting the money.
Erinome: Oh no, many sellers do that! Second?
Enceladus: Costs vs sales don't match. Like sales are high, but reported costs (buying goods, ads) are too low.
Erinome: Third?
Enceladus: "Brushing sales" (shuadan—fake orders). The money spent on shuadan can't be used to cut tax. If you hide shuadan costs, tax office will find it.
Erinome: So shuadan is bad for tax too?
Enceladus: Haha, yes! Not just against platform rules, but also tax rules. No good.
Erinome: What about sellers who always report "zero tax" or "small profit"?
Enceladus: Risky! If your shop sells a lot on the platform but you say "no profit", tax office will check. Maybe you hide income.
Erinome: So what should sellers do now to be safe?
Enceladus: First, check past sales data—July-September, make a real income list. Second, if you have no business license, register one. Third, if you forgot to report before, "补零申报" asap.
Erinome: Any other tips?
Enceladus: Yes! Join tax parks to get tax back. Or if you're a small seller, keep quarterly sales under 4.5 million yuan—VAT is 1%, which is low.
Erinome: What if sales are over 5 million yuan a year?
Enceladus: Then you need to be a "general taxpayer" with 13% VAT. But remember, tax parks can give back 80% of local留存. So still save money.
Erinome: So the key is "be real"—report real sales, match platform data, and use tax parks if needed.
Enceladus: Exactly! The new rules make everything transparent. No more "gray areas". But compliant sellers will have a fair market.
Erinome: That's good for honest sellers. Any last words for sellers?
Enceladus: Don't wait! Check your data, fix old reports, register a business license if needed. And remember: tax compliance = safe business.
Erinome: Right! Okay, that's it for today. Hope this helps e-commerce sellers. Let's talk again next time. Bye!
Enceladus: Bye everyone! Stay compliant, stay safe!
