I. 10 News Items in the Cross-border E-commerce Field
1.Amazon Global Selling Cross-border E-commerce Summit Kicks Off in Hangzhou: From December 4 to 7, the 2025 Amazon Global Selling Cross-border E-commerce Summit is held at the Hangzhou International Expo Center. As the largest-scale and highest-standard annual conference in the industry so far, it coincides with the 10th anniversary of Amazon Global Selling's entry into China and the 10th anniversary of the establishment of Hangzhou Cross-border E-commerce Comprehensive Pilot Zone. The summit sets up multiple sections around the theme of "Striving for Excellence, Innovation and Globalization" and releases dozens of innovative measures.
2.Cainiao International Express Launches "Fulfillment Manager" Service: On December 4, Cainiao International Express launched the "Fulfillment Manager" service, which supports merchants in automatically canceling designated orders, intercepting and retrieving packages, and entrusting fulfillment services. Abnormal orders can be automatically claimed for compensation, and it also enables real-time tracking of order progress issues such as package delays, optimizing the cross-border fulfillment experience.
3.eBay Releases Strategic Categories for Auto and Motorcycle Parts Export: On the same day, eBay released the 2025 Strategic Categories for Auto and Motorcycle Parts Export at the Shanghai Frankfurt Auto Parts Show, covering more than 900 high-potential categories. It points out that the demand for traditional auto parts in the German and British markets is strong, and the modification culture has spawned new demands, providing guidance for Chinese sellers to expand overseas markets.
4.Logitech Co., Ltd. Invests 700 Million Yuan in Building Overseas Warehouse in the US: On December 4, Logitech Co., Ltd. announced that its board of directors has approved the overseas warehouse project in Apple Valley, California, USA. The construction cost is expected to be 97 million US dollars (equivalent to about 700 million yuan), and the project will be invested and constructed by its wholly-owned subsidiary.
5.Alibaba International Station Holds Cross-border Summit in Shenzhen: On December 4, Alibaba International Station held a cross-border summit at the Alibaba Center in Nanshan District, Shenzhen. Focusing on cross-border new trends in 2025, overseas market demands, and practical applications of AI tools, three industry experts answered questions for merchants on-site to help cross-border practitioners at different stages achieve breakthrough growth.
6.Shopify Extends Inventory Record Query Period: On December 4, Shopify completed the update of the inventory adjustment history record table, extending the record coverage period from 90 days to 180 days. This provides cross-border merchants with more comprehensive inventory data support, facilitating supply chain management.
7.Amazon Releases AI Cross-border Operation Solutions: At the Hangzhou Summit, Amazon released AI application solutions in cross-border product selection, advertising placement, supply chain management and other links. It helps sellers shift from "experience-driven" to "data intelligence-driven" to achieve cost reduction and efficiency improvement.
8.Zhejiang Launches Industrial Belt Foreign Trade Empowerment and Upgrade Plan: Based on the previous cooperation memorandum with Amazon, the Department of Commerce of Zhejiang Province, together with Amazon, launched the Industrial Belt Foreign Trade Empowerment and Upgrade Initiative on December 4. In the next three years, it will promote the transformation of 20 characteristic industrial belts, cultivate 100 cross-border brands (double 100) and complete the training of 30,000 professionals.
9.Hangzhou Cross-border E-commerce Ecosystem Expands Further: As of December 4, Hangzhou has gathered 2/3 of the country's cross-border e-commerce platforms and 70% of cross-border payment institutions. It has 28 international freight routes and 315 overseas warehouses, enabling delivery to major global cities within 3 days, forming the world's optimal cross-border e-commerce ecosystem.
10.Tax Compliance Requirements for Cross-border E-commerce Tightened: On December 4, the tax authorities clarified that cross-border e-commerce enterprises using bonded warehouse delivery in the fourth quarter must prepare customs declaration forms for tax deduction before filing in January 2026, further improving the cross-border tax compliance chain.
II. 10 News Items in the Domestic E-commerce Field
1.Detailed Rules for December Tax Declaration of Multi-platform E-commerce Launched: On December 4, it was clarified in the industry that full-category e-commerce platforms such as Taobao, JD.com, Douyin and Pinduoduo must submit tax-related data of platform operators from October to December to the tax authorities in January 2026, covering income details of all types of practitioners including e-commerce stores and live-streaming sales.
2.Douyin E-commerce Strengthens Penalties for Violating Stores: On December 4, some merchants disclosed that their Douyin stores were punished with permanent product bans, 3-day business suspension, deduction of 2,000 yuan as liquidated damages, and the payment for related orders was frozen due to violations, highlighting the intensity of platform compliance governance.
3.Three Red Lines for E-commerce Tax Audit in the Fourth Quarter Defined: On December 4, the industry interpreted the new tax regulations and clarified three high-risk situations for e-commerce tax declaration in the fourth quarter, including zero declaration with income exceeding 100,000 yuan, failure to upgrade to general taxpayer with income exceeding 5 million yuan, and cost invoice gap rate exceeding 30%. Violators will face heavy fines.
4.1688 Launches Support Channel for SMEs to Switch from Domestic Trade to Foreign Trade: Relying on the resources of the Alibaba International Station Summit, 1688 simultaneously launched a special support channel for SMEs to switch from domestic trade to foreign trade on December 4. It provides full-link services such as cross-border store opening and logistics customs declaration for factory-type merchants, reducing the threshold for transformation.
5.Compliance Entity Requirements for Live-streaming E-commerce Tightened: On December 4, relevant policies clarified that individual industrial and commercial households and individual anchors must complete the registration of market entities before tax declaration in January 2026; otherwise, the platform will freeze their accounts. Compliance business entities have become a necessary condition for engaging in live-streaming e-commerce.
6.Pinduoduo Launches Year-end Agricultural Products Upward Special Project: On December 4, Pinduoduo announced the launch of the Year-end Agricultural Products Upward Special Project. It has joined hands with more than 20 agricultural product industrial belts across the country to help fresh and characteristic agricultural products expand sales channels through the 10-billion-yuan subsidy and direct delivery from production areas.
7.JD Logistics Launches Emergency Fulfillment Plan for E-commerce Grand Promotion: In response to the year-end e-commerce grand promotion, JD Logistics released an emergency fulfillment plan on December 4, adding temporary sorting centers in 10 cities to ensure the delivery timeliness of orders under extreme weather and other conditions.
8.Xiaohongshu E-commerce Launches Traffic Support Plan for Brand Self-live Streaming: On December 4, Xiaohongshu E-commerce launched a traffic support plan for brand self-live streaming. It provides traffic preference and commission reduction for qualified brand live broadcast rooms to encourage brands to deepen their presence in content e-commerce.
9.Suning.com Re-launches Home Appliance Trade-in Subsidies: On December 4, Suning.com announced the re-launch of the home appliance trade-in special subsidy, covering all categories of home appliances such as refrigerators, washing machines, color TVs and air conditioners. The maximum subsidy amount is increased to 2,000 yuan to drive year-end home appliance consumption.
10.E-commerce Platforms Strengthen Tax Supervision on Knowledge Payment Category: On December 4, the tax authorities clarified that the income from knowledge payment e-commerce will be taxed as labor remuneration (withholding rate of 20%-40%), and platforms must submit the income data of relevant practitioners simultaneously, realizing comprehensive upgrading of compliance supervision for this category.
III. 10 News Items in the Fiscal & Taxation Field
1.91-day Discount Treasury Bonds of the Ministry of Finance Start Accruing Interest on the 4th: On December 4, the 2025 Book-entry Discount Treasury Bonds (the 76th Issue) started accruing interest. With a term of 91 days and a total tender face value of 60 billion yuan, this batch of treasury bonds will be repaid at face value on March 5, 2026, and the tender was completed on December 3.
2.Tax Authorities Investigate 3,904 Gas Stations for Tax Violations: As of December 4, from January to October 2025, the tax authorities, in conjunction with multiple departments, have investigated 3,904 high-risk gas stations, recovering a total of 3.644 billion yuan in taxes and fines, and exposing multiple typical cases of fuel dispenser fraud and off-book operations.
3.Compliance Guidelines for E-commerce Tax Declaration in the Fourth Quarter Released: On December 4, the tax authorities released the pre-operation guidelines for e-commerce tax declaration in the fourth quarter, requiring merchants to sort out the transaction flow of all platforms, supplement cost invoices, and adjust the taxpayer identity in a timely manner to avoid audit risks.
4.Inspection on Tax Compliance Qualification of Cross-border Payment Institutions Launched: On December 4, the tax authorities, together with the State Administration of Foreign Exchange, launched an inspection on the compliance of cross-border payment institutions, focusing on verifying the tax declaration status of cross-border settlements of institutions such as Lianlian Pay and PingPong to strengthen industry supervision.
5.Policy on VAT Exemption for Small-scale Taxpayers in the Fourth Quarter Clarified: On December 4, the tax authorities reaffirmed that small-scale taxpayers with cumulative income below 300,000 yuan in the fourth quarter can apply for VAT exemption when filing in January 2026, and those who do not apply proactively cannot enjoy this policy.
6.Declaration Window for Additional Deduction of R&D Expenses for Manufacturing Enterprises Opened: Starting from December 4, the special declaration for additional deduction of R&D expenses of manufacturing enterprises in 2025 was officially opened. Qualified enterprises can enjoy a higher proportion of deduction in accordance with the new regulations to support the technological upgrading of the industry.
7.New Regulations on Withholding and Prepayment of Individual Income Tax on Labor Remuneration Implemented: Starting from December 4, the income from labor remuneration such as knowledge payment and consulting will be taxed at a withholding rate of 20%-40%. The tax authorities require relevant practitioners to improve the cost deduction vouchers when filing in January to ensure reasonable tax burden.
8.Coverage Rate of Paperless Declaration for Export Tax Rebates of Foreign Trade Enterprises Increased: On December 4, the General Administration of Customs disclosed that the coverage rate of paperless declaration for export tax rebates of foreign trade enterprises across the country has reached 98%. Cross-border e-commerce comprehensive pilot zones such as Hangzhou have realized the whole-process online handling, shortening the tax rebate time limit to 3 working days.
9.Implementation of Mandatory Recognition Standards for General Taxpayers Tightened: On December 4, the tax authorities clarified that e-commerce operators with cumulative income exceeding 5 million yuan in the fourth quarter will be compulsorily recognized as general taxpayers and their input tax deduction qualifications will be revoked if they do not take the initiative to upgrade, forcing enterprises to comply with regulations.
10.Regional Fiscal and Tax Incentives Tilted towards Cross-border E-commerce: On December 4, Hangzhou Cross-border E-commerce Comprehensive Pilot Zone released a new fiscal and tax policy, providing local tax rebates and R&D subsidies for cross-border brand enterprises settled in the pilot zone to further consolidate the industrial advantages.