Double Tax Pressures Squeeze China’s Cross-Border Sellers
双重税负夹击中国跨境卖家
Chinese merchants selling through platforms like Shein and Temu are facing mounting tax and compliance hurdles from both the European Union and China itself, creating a difficult environment for small exporters who rely on low-value parcel shipments.
中国跨境卖家在 Shein、Temu 等平台上做生意，正同时面对来自欧盟和中国本土的税务与合规压力，生存空间被不断压缩。
The latest challenge comes from the EU, which has approved the removal of its long-standing duty exemption for goods priced under €150. Once the EU’s new customs data hub is completed—targeted for 2028—the exemption will officially disappear. But European authorities say they are working on a temporary mechanism that could impose duties as early as next year, accelerating the financial impact on sellers.
欧盟最新决定取消低于 150 欧元商品免关税的政策。等到欧盟新的海关数据中心在 2028 年上线后，该规则会正式生效。但欧盟方面表示，最快明年就会推出临时方案，对低价包裹开征关税。
The decision is largely aimed at Chinese e-commerce parcels. In 2024, 91% of all sub-€150 shipments entering the EU originated from China, which European officials argue has contributed to unfair competition and increased environmental strain due to the flood of small packages.
这一措施几乎直指中国卖家，因为 2024 年 91% 的低价包裹来自中国。欧盟认为大量小包裹造成不公平竞争，并带来环保问题。
Some sellers are trying to navigate the uncertainty with reference to how they adapted to similar changes in the United States. After the US ended its de minimis rule in April, some merchants simply declared every item as US$1, paying modest tariffs that increased shipping costs by roughly 12%. For many, this was still manageable and did not require raising prices for customers.
部分卖家参考了美国的做法。在美国今年取消低价免税后，有人直接把所有产品申报为 1 美元，缴纳的关税只让运费增加约 12%，仍在可承受范围内。
Temu
But what merchants worry about most now is China’s domestic tax reform, which took effect in October. Under the new policy, any online marketplace—regardless of whether it operates inside China—must report full transaction data for Chinese sellers, including sales and refunds. This allows Chinese tax authorities to enforce corporate income tax and value-added tax more rigorously.
但让卖家更头痛的是 中国国内的税制改革。自 10 月起，任何电商平台——无论是否在中国境内运营——都必须向税务部门上报中国卖家的全部交易数据，包括销售和退款，用于征收企业所得税和增值税。
For many sellers, this has led to a sudden spike in tax bills. Some report paying thousands of yuan extra in just one month, prompting them to consider shutting down their mainland companies and relocating overseas. Analysts estimate that compliance costs could rise by 10–15%, factoring in accounting fees, new software, and more complicated supply-chain management.
这让许多卖家突然承担了额外的税费。有卖家一个月就多缴了上万元人民币，不得不考虑关闭大陆公司，转移到海外。分析人士估算，整体合规成本将上升 10%～15%。
Meanwhile, EU countries continue to introduce additional measures targeting low-value imports. Romania has proposed a fixed fee for small parcels, Italy is preparing its own tax on packages from outside the EU, and France recently threatened to suspend Shein’s website after prohibited items were found for sale.
与此同时，欧盟各国也在继续收紧政策：罗马尼亚提出对小包裹收取固定费用，意大利也计划对非欧盟包裹征税；法国甚至因违规商品上架，差点暂停 Shein 网站。
Together, these developments signal a tightening regulatory landscape that may reshape the future of China’s cross-border e-commerce sector.
这些变化意味着，中国跨境电商正进入一个监管全面收紧的新阶段。
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