又一税务新规落地本月起执行！

作者：阿飞文章来源：AMZ123跨境电商

2026-02-03 08:35

作者：阿飞文章来源：AMZ123跨境电商

2026-02-03 08:35

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税务新规落地，跨境电商免税政策有重大调整，卖家需重点关注实操变化。

1. 9810海外仓模式免税申报期限明确为货物报关出口后36个月内完成，逾期视同内销征税，2025年12月31日前出口业务不适用此规则；卖家需提前安排申报节奏，避免拖延。

2. 取消单独办理免税备案环节，但要求企业先完成出口退（免）税基础备案，并留存全套单证，强调订单、物流、报关、仓配、销售等链路可核查性，而非单点材料齐全。

3. 收汇要求放宽，无需强制完成收汇，但若业务被查实虚假或伪造单证，需改按征税政策补税，追责路径更清晰。

4. 深圳优化“无票免税”登记模块，仅适用于9610出口链路相关主体，企业需通过深圳市跨境电商线上综合服务平台自行办理，结关后至少提前2天预约，T+2开放数据确认，避免第三方代理风险。

新规影响品牌出口业务的税务成本和合规管理，需关注政策对运营的间接影响。

1. 品牌定价和价格竞争：免税申报期限缩短至36个月，逾期需补税，可能增加出口成本，品牌需优化税务流程以维持价格优势。

2. 品牌渠道建设：材料留存要求提高，需确保出口链路完整，影响品牌与供应链、物流伙伴的合作管理，如委托代理时需备注实际卖家信息。

3. 消费趋势和用户行为：收汇放宽但追责严，反映海外仓业务回款不规则特性，品牌在拓展市场时需注意业务真实性，防止因税务风险影响用户信任。

4. 产品研发启示：政策强调链路可证性，品牌在研发新品出口时需整合税务合规设计，避免后续补税拖累创新投入。

11号公告和深圳新规解读带来风险与机会提示，卖家需及时应对。

1. 政策解读：免税申报需在36个月内完成，否则视同内销征税；材料要求更严，需链路可证，如订单、物流、报关等环节匹配。

2. 风险提示：逾期申报、材料不全或业务虚假可能导致补税和追责；深圳登记需自行办理，第三方代理易引发数据不一致风险。

3. 机会提示：收汇要求放宽降低操作摩擦；深圳优化提供电子化登记便利，可学习其平台化办理模式。

4. 应对措施：提前安排申报节奏，确保单证完整；委托代理出口时规范备注实际卖家信息；结关后及时预约登记，利用T+2数据确认功能规避延误。

新规为工厂参与出口业务提供生产启示和商业机会。

1. 产品生产和设计需求：出口链路需可证，工厂需保留生产记录和设计文档，以配合单证留存，确保订单与实物匹配。

2. 商业机会：合规操作可降低税务风险，提升与卖家或平台合作信誉；深圳优化登记面向生产销售单位，工厂可借此简化出口流程。

3. 推进数字化和电商启示：政策强调材料电子化，工厂需投资系统记录生产数据；深圳平台化办理模式启示工厂整合电商工具，提升效率。

税务新规凸显行业痛点和解决方案需求，服务商可把握机遇。

1. 行业发展趋势：政策推动免税申报前置化和平台化办理，如深圳综服平台优化，预示数字化税务管理成为主流。

2. 客户痛点：卖家面临材料不全、链路断裂、逾期申报风险；深圳强调自行办理，避免第三方代理导致的数据不一致问题。

3. 解决方案：服务商可提供税务咨询系统，帮助客户留存单证和核验链路；开发工具支持平台数据对接，减少人工操作成本。

新规要求平台适应商业需求和优化运营管理。

1. 商业对平台的需求和问题：卖家需平台支持数据核验和留痕，如深圳综服平台需处理9610出口链路信息，确保备注一致。

2. 平台的最新做法：深圳优化“无票免税”登记模块，仅支持本地企业通过官方入口办理，强调自行操作，避免第三方风险；提供预约和T+2数据确认功能。

3. 平台招商和运营管理：需在招商中强调合规要求，如委托代理规范；运营时加强数据一致性管理，规避因备注缺失引发的责任链条风险。

政策变化揭示产业新动向和研究启示。

1. 产业新动向：免税申报从后补转为前置，强调36个月期限和材料完整性；深圳“无票免税”优化体现试点归拢趋势。

2. 新问题：责任界定在委托代理场景更关键，如报关单备注缺失易导致追责成本上升；真实性审查机制强化引发虚假业务查处讨论。

3. 政策法规建议和启示：推动数字化留痕和平台化办理，减少人工解释；商业模式启示为电商税务管理向高效、透明化演进。

声明：快读内容全程由AI生成，请注意甄别信息。如您发现问题，请发送邮件至 run@ebrun.com 。

我是品牌商卖家工厂服务商平台商研究者帮我再读一遍。

Quick Summary

New tax regulations have been implemented, introducing significant adjustments to the tax exemption policies for cross-border e-commerce. Sellers must focus on the practical operational changes.

1. The tax exemption declaration deadline for the 9810 bonded warehouse model is now clearly set at within 36 months after goods are declared for export. Declarations made after this period will be treated as domestic sales and taxed accordingly. However, this rule does not apply to export businesses completed before December 31, 2025. Sellers need to plan their declaration schedule in advance to avoid delays.

2. The separate process for filing tax exemption records has been eliminated. Instead, companies must first complete the basic export tax rebate (exemption) filing and retain a full set of supporting documents. The emphasis is now on the verifiability of the entire chain—including orders, logistics, customs declarations, warehousing, and sales—rather than just having individual documents in order.

3. Foreign exchange collection requirements have been relaxed; it is no longer mandatory to complete foreign exchange receipt. However, if a business is found to have used falsified or forged documents, it will be required to switch to the standard taxation policy, pay back taxes, and face clearer accountability paths.

4. Shenzhen has optimized its "no-invoice exemption" registration module, which is currently only applicable to entities involved in the 9610 export chain. Companies must self-register through the Shenzhen Cross-border E-commerce Online Comprehensive Service Platform. They need to schedule an appointment at least 2 days after customs clearance, with data confirmation available T+2 days later, to mitigate risks associated with using third-party agents.

The new regulations impact the tax costs and compliance management of brand export operations, requiring attention to their indirect effects on business activities.

1. Brand pricing and competition: The tax exemption declaration window is shortened to 36 months. Missing the deadline will result in back taxes, potentially increasing export costs. Brands must optimize their tax processes to maintain pricing advantages.

2. Brand channel development: Enhanced documentation retention requirements necessitate ensuring a complete export chain. This affects how brands manage partnerships with supply chain and logistics providers, such as requiring agents to clearly note the actual seller's information.

3. Consumer trends and user behavior: While foreign exchange rules are relaxed, accountability is stricter, reflecting the irregular payment patterns of overseas warehouse businesses. Brands expanding into new markets must ensure business authenticity to prevent tax risks from undermining user trust.

4. Implications for product R&D: The policy's focus on chain verifiability means brands should integrate tax compliance into the design phase of new export products, avoiding potential back taxes that could hinder innovation investment.

Announcement No. 11 and the new Shenzhen regulations present both risks and opportunities that require prompt attention from sellers.

1. Policy interpretation: Tax exemption declarations must be completed within 36 months, or they will be treated as domestic sales and taxed. Documentation requirements are stricter, demanding a verifiable chain where orders, logistics, and customs declarations align.

2. Risk warnings: Late declarations, incomplete documentation, or fraudulent activities may lead to back taxes and penalties. Shenzhen's registration must be self-processed; using third-party agents increases the risk of data inconsistencies.

3. Opportunities: Relaxed foreign exchange requirements reduce operational friction. Shenzhen's optimized electronic registration offers convenience, providing a model for platform-based processing that sellers can learn from.

4. Actionable measures: Plan declaration schedules proactively and ensure complete documentation. When using export agents, standardize the备注 (remarks) field to include the actual seller's information. Schedule registration promptly after customs clearance and utilize the T+2 data confirmation feature to avoid delays.

The new regulations offer insights for production and reveal commercial opportunities for factories engaged in export business.

1. Production and design requirements: The export chain must be verifiable. Factories need to retain production records and design documents to support documentation retention, ensuring order and physical goods match.

2. Commercial opportunities: Compliant operations can reduce tax risks and enhance credibility with sellers or platforms. Shenzhen's optimized registration targets production and sales units, allowing factories to streamline export processes.

3. Drivers for digitalization and e-commerce: The policy emphasizes electronic documentation, prompting factories to invest in systems for recording production data. Shenzhen's platform-based model suggests factories should integrate e-commerce tools to improve efficiency.

The new tax regulations highlight industry pain points and create demand for solutions, presenting opportunities for service providers.

1. Industry trends: Policies are pushing tax exemption declarations towards pre-processing and platform-based handling, as seen with Shenzhen's optimized comprehensive service platform. This signals a shift towards digital tax management as the mainstream.

2. Customer pain points: Sellers face risks from incomplete documentation, broken supply chains, and missed declaration deadlines. Shenzhen's emphasis on self-processing aims to avoid data inconsistencies caused by third-party agents.

3. Solution opportunities: Service providers can offer tax consultation systems to help clients retain documents and verify supply chains. Developing tools that support platform data integration can reduce manual operational costs.

The new regulations require platforms to adapt to commercial needs and optimize operational management.

1. Commercial demands on platforms: Sellers need platforms to support data verification and traceability. For example, Shenzhen's comprehensive service platform must handle 9810 export chain information, ensuring备注 (remarks) consistency.

2. Latest platform practices: Shenzhen has optimized its "no-invoice exemption" registration module, currently only supporting local enterprises via official channels and emphasizing self-processing to avoid third-party risks. It offers appointment scheduling and T+2 data confirmation.

3. Platform recruitment and operations: Recruitment should emphasize compliance requirements, such as standardizing agent remarks. Operations need to strengthen data consistency management to mitigate liability risks arising from missing or incorrect备注 (remarks).

The policy changes reveal new industry dynamics and research implications.

1. Industry trends: Tax exemption declarations are shifting from a post-facto supplement to a pre-requisite process, emphasizing the 36-month deadline and documentation integrity. Shenzhen's optimization of "no-invoice exemption" reflects a trend towards consolidating pilot programs.

2. Emerging issues: Liability definition becomes more critical in principal-agent scenarios; for example, missing remarks on customs declarations can increase accountability costs. The strengthened authenticity review mechanism sparks discussion on detecting and penalizing fraudulent businesses.

3. Policy implications and recommendations: Promoting digital traceability and platform-based processing can reduce reliance on manual interpretation. The business model insight is that e-commerce tax management is evolving towards greater efficiency and transparency.

Disclaimer: The "Quick Summary" content is entirely generated by AI. Please exercise discretion when interpreting the information. For issues or corrections, please email run@ebrun.com .

I am a Brand Seller Factory Service Provider Marketplace Seller Researcher Read it again.

风向先到，规则随后。

此前国家税务总局在《中华人民共和国增值税法实施条例（征求意见稿）》中提到，免税申报以36个月为限，逾期视同内销补税；委托出口手续不完备的，责任主体亦可能被直接认定。

而如今，随着财政部、国家税务总局发布的公告2026年第11号（下文简称“11号”公告）落地，上述导向也开始真正的“落地成章”。

01免税节奏被“前置”

AMZ123了解到，9810海外仓模式的特点在于链路更长、结算更慢、业务要素更分散。也因此，过去不少卖家将免税申报与资料归集放在相对靠后的位置——“先把货送出去，税务再慢慢处理”。

但11号公告落地后，免税这件事很难再继续“后补”。

具体而言：

其一，免税申报期限首次明确，36个月成为“硬节点”

新规明确：免税申报需在货物报关出口之日起36个月内完成（以海关出口报关单注明的出口日期为准），逾期未申报视同内销征税。同时，新规也划出分界：2025.12.31前的出口业务不适用该36个月规则，仍按原政策执行。

对卖家而言，关键不在“多了一个期限”，而在于9810免税自此有了明确的时间节点。过去还能“拖一拖”的票据与申报节奏，后续需要提前纳入经营节奏。

其二，备案不再“单独一环”，材料反而更关键

新规取消了“单独办理免税备案”的动作，但要求企业先完成出口退（免）税基础备案，并按规定留存9810出口全套单证。

值得注意的是，这一点容易被误读为“流程简化”。但业内人士认为，更准确地理解是“前端少一步、后端更看材料”：不再强调多跑一次备案流程，但对链路材料的完整性与可核查性提出了更高要求。

换句话说，免税能否站得住，越来越取决于卖家能否把“订单—物流—报关—仓配—销售（如适用）”这些关键环节对得上、串得起来，而不是材料单点“看起来齐全”。

其三，收汇要求放宽，但把“事后追责”写得更明确

此外选择免税无需按退税要求完成收汇/视同收汇。对海外仓这类回款周期不规则、结算方式多样的业务而言，这在一定程度上降低了前端操作摩擦。

但同时，新规也明确了后手：若后续该笔业务被查实属于征税情形（如虚假业务、伪造单证等），则需改按征税政策补税。这意味着，收汇不再作为统一门槛，但真实性审查与追责路径更清晰。

因而总体来看，11号公告并未改变“出口业务可享受免税”的政策框架，但对9810海外仓卖家把两件事说得更清楚：时间要卡住，证据要闭环——按期申报、链路可证、责任可界定。

免税不再适合后置处理，而需要提前安排到流程中。

02 无票免税登记优化

AMZ123获悉，1月31日，深圳市商务局发布《关于深圳市跨境电商线上综合服务平台“无票免税”登记模块优化上线的通知》。

通知称，优化后的“无票免税”登记模块将于2026年2月1日正式上线运行，跨境电商企业可通过深圳市跨境电商线上综合服务平台办理“无票免税”登记，实现全流程电子化操作。

从适用范围看，通知明确该模块面向9610出口清单/报关单链路相关主体，包括境内发货人、生产销售单位、报关单表头备注的实际卖家（统一社会信用代码）、清单商品项备注实际卖家（统一社会信用代码）等。

平台支持范围亦被限定：仅支持通过深圳综服平台申报且结关清单，或通过深圳单一窗口申报且结关报关单的深圳企业；采取“委托代理”方式出口的，代理报关主体（即境内发货人）亦须为深圳企业。

在单证申报规范方面，通知强调：若登记企业采取委托代理方式出口且未出现生产销售单位栏位，报关单申报需在表头备注实际卖家的统一社会信用代码及商品项号；清单申报则需在清单商品项备注栏备注卖家的统一社会信用代码。

事实上，深圳这次“上线即收口”，可谓草蛇灰线、伏脉千里。

2025年下半年起，业内已陆续出现围绕9610链路的“无票免税/无票免征”探索，广州、杭州等地先行试点，重点在于先把“无进项票也能走通免税登记”的操作路径跑通。

与此同时，深圳此前也出现过与部分物流企业联动的登记测试，尝试把便利从9610进一步延伸到海外仓等更长链路场景。

因而业内更愿意将深圳此番动作看作试点之后的“归拢”。

第一件事，是链路已经跑通：平台与通关数据能够支撑核验与留痕，登记不再依赖“人工解释”或第三方代操作来兜底。

第二件事，是规模上来后，代办风险被放大：一旦出现数据不一致、备注缺失或留痕断点，牵涉主体多、责任链条长，后续核验与追责成本也随之抬升。将关键动作落回企业主体，反而更利于把责任边界讲清楚。

也因此，深圳市商务局在通知中专门强调“从未委托任何第三方机构代理‘无票免税’登记相关操作”，并要求企业通过综服平台自行办理。

另外，业内人士认为，随着各地平台能力逐步补齐，类似的“平台化办理、官方入口收口”会逐步成为常态。

值得一提的是，通知对办理节奏作出明确安排：企业须在出口货物结关后，至少提前2个自然日预约登记，系统将于预约后的第3日（T+2）开放数据确认功能。

具体操作指引卖家可以深圳市跨境电商线上综合服务平台（https://www.szceb.cn/）公布信息为准。

对此你有什么看法呢？欢迎评论区交流讨论~~

注：文/阿飞，文章来源：AMZ123跨境电商(公众号ID：amz123net)，本文为作者独立观点，不代表亿邦动力立场。

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FAQ回顾

2026年11号公告对9810海外仓出口免税申报有哪些新规定？

新规明确免税申报需在货物报关出口之日起36个月内完成，逾期视同内销征税；取消了单独免税备案环节，但要求企业完成出口退（免）税基础备案并留存全套单证；放宽了收汇要求，但强化了事后追责机制。

深圳市跨境电商无票免税登记模块优化后有哪些变化？

优化后的模块于2026年2月1日上线，支持全流程电子化操作，适用于9610出口链路相关深圳企业。企业需在出口结关后提前2个自然日预约登记，系统于T+2日开放数据确认，且明确禁止第三方代理登记。

9810海外仓模式出口免税申报需要注意哪些关键环节？

需确保订单、物流、报关、仓配、销售等关键环节单据完整且可相互印证，形成闭环证据链。新规强调材料可核查性比单点齐全更重要，免税申报需前置安排而非事后补办。

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