深度解读 | 10月1日税务合规指南：卖家如何选择通关模式及成本控制？

{"time":1761555881009,"blocks":[{"id":"jOJuIduILL","type":"paragraph","data":{"text":"2025年10月1日税务新规实施临近，跨境电商行业的合规要求发生根本性变化。以下是雨果跨境联合云途物流，针对新规下的核心挑战、通关模式选择与实操路径进行深入解读，为卖家提供清晰的应对指南。"}},{"id":"WT2J8swXV4","type":"paragraph","data":{"text":"一、核心新政解读：数据闭环，责任到人"}},{"id":"0O9Mr_P7Js","type":"paragraph","data":{"text":"新规的核心在于建立“数据闭环”监管。主要变化包括："}},{"id":"iMjaGwc1t_","type":"paragraph","data":{"text":"信息透明化：报关代理必须向税务部门准确报送实际生产销售单位（即货主）的信息。若信息不实或缺失，代理方将承担高达25%的企业所得税。"}},{"id":"P__P0YryEn","type":"paragraph","data":{"text":"监管联动化：税务部门将交叉比对平台数据、报关数据与企业申报数据，任何不一致都可能触发预警和稽查。"}},{"id":"DSkt2S_4Zr","type":"paragraph","data":{"text":"核心影响：传统的“买单出口”等不合规操作空间被彻底压缩，卖家必须以其境内主体进行合规申报。"}},{"id":"kZnWy51Vbg","type":"paragraph","data":{"text":"二、通关模式深度解析与选择建议"}},{"id":"xASejTDDYi","type":"paragraph","data":{"text":"1、1039（市场采购贸易模式）：并非万能“兜底”方案"}},{"id":"bYwJk61SEP","type":"paragraph","data":{"text":"适用对象：仅限于在特定39个市场聚集地备案的个体工商户，且需有实地经营场所。"}},{"id":"st59OcSNX9","type":"paragraph","data":{"text":"关键限制：单批次货值不得超过15万美元，且商品必须在试点名录内。"}},{"id":"NrCIZU2IsB","type":"paragraph","data":{"text":"现状与风险：整体市场容量有限，大量电商货物涌入极易引发监管关注。建议卖家谨慎评估，不可轻信其能解决所有合规问题。"}},{"id":"iRp4R1q3yb","type":"paragraph","data":{"text":"2、9610（跨境电商零售出口）：B2C主流模式"}},{"id":"mrJ65dvuAB","type":"paragraph","data":{"text":"适用场景：面向海外个人消费者（B2C）的包裹直邮。"}},{"id":"rXRWA-IE__","type":"paragraph","data":{"text":"分为两类："}},{"id":"uOD6xrF7Vp","type":"paragraph","data":{"text":"（1）综合试验区(全国178个)"}},{"id":"Z-6JvBzngk","type":"paragraph","data":{"text":"（2）一般(其他区域)"}},{"id":"kjqpEAQDAc","type":"paragraph","data":{"text":"其中综合试验区报关，允许无票核定需要满足两个最基础条件"}},{"id":"nHo0UBkEXP","type":"paragraph","data":{"text":"（1）跨境电商在综合试验区注册"}},{"id":"n6FiIoIsx9","type":"paragraph","data":{"text":"（2）货物在对应海关做出口报关，订单与物流单对应"}},{"id":"vnMqBgzGJe","type":"paragraph","data":{"text":"相关信息了解到，无票核定政策大多停留在政策层面，实操上各地税务局则对“无票核定” 态度非常谨慎。"}},{"id":"jtH1hTjqo-","type":"paragraph","data":{"text":"3、9710（跨境电商B2B直接出口）与9810（跨境电商出口海外仓）"}},{"id":"gqSlhh6U68","type":"paragraph","data":{"text":"9710：适用于通过线上平台达成的B2B交易。"}},{"id":"jSTGtO36hp","type":"paragraph","data":{"text":"9810：适用于先将货物备货至海外仓，再通过线上平台分销的场景。"}},{"id":"ybMG9NM0Td","type":"paragraph","data":{"text":"共同点：均支持出口退税，是规模化卖家的主要合规路径。"}},{"id":"dubzdwl3ce","type":"paragraph","data":{"text":"4、0110（一般贸易）：传统但稳定的模式"}},{"id":"tojBXqNo91","type":"paragraph","data":{"text":"适用于传统B2B大批量出口，退税流程成熟稳定。"}},{"id":"l4gXQsRXO3","type":"paragraph","data":{"text":"选择建议：卖家应根据买家类型（B端/C端）和物流模式（直邮/海外仓）选择对应代码，核心在于确保业务真实性与数据匹配。"}},{"id":"K_YV7in9oL","type":"paragraph","data":{"text":"三、企业合规落地操作指南"}},{"id":"_WnUhcsimg","type":"paragraph","data":{"text":"1、主体与资质准备"}},{"id":"u9BJmuwVNq","type":"paragraph","data":{"text":"注册市场主体：无论是“夫妻店”还是个人卖家，都必须注册境内公司或个体工商户，个人无法作为报关主体。"}},{"id":"Yl5-mCO-FH","type":"paragraph","data":{"text":"办理关键资质：向工商局、海关、税局、外汇管理局进行相关资质办理。"}},{"id":"s80YfLksV8","type":"paragraph","data":{"text":"2、供应链与采购转型"}},{"id":"sJOIqEBN6M","type":"paragraph","data":{"text":"取得合规发票：这是合规的大前提。采购环节应尽量取得发票（普票或专票），这将导致采购成本一定上浮，但这是必要的合规成本。"}},{"id":"g3_bi2jIo_","type":"paragraph","data":{"text":"3、系统信息备案（以云途系统为例）"}},{"id":"i3ddK6WAKJ","type":"paragraph","data":{"text":"备案生产销售单位：在物流系统内，必须准确备案境内公司作为生产销售单位。"}},{"id":"VAxrm-zUd6","type":"paragraph","data":{"text":"签署POA协议：授权物流企业代理报关。"}},{"id":"20zwVkmVJr","type":"paragraph","data":{"text":"准确填报价格：如实填写“出口报关价”和“目的国进口申报价”。"}},{"id":"3SfqJ0O8Xf","type":"paragraph","data":{"text":"4、规划退税流程"}},{"id":"j0NMMr6b9e","type":"paragraph","data":{"text":"周期较长：整体出口退税周期长，需提前规划现金流。"}},{"id":"-6bwUvEEq3","type":"paragraph","data":{"text":"资质是关键：退税的前提是具备一般纳税人资质并取得合规的增值税专用发票。"}},{"id":"VrMS_-BU_U","type":"paragraph","data":{"text":"四、常见报关模式"}},{"id":"O9gKPP2LvP","type":"paragraph","data":{"text":"关键要点说明："}},{"id":"JLqyqcSLSe","type":"paragraph","data":{"text":"1、9610与9710/9810的区别：9610适用于B2C零售小包直邮，而9710/9810适用于B2B交易或海外仓模式，后者支持更完整的报关单退税流程。"}},{"id":"oeRwGbUnSX","type":"paragraph","data":{"text":"2、1210模式优势：货物进入保税区即可申请退税，显著提升资金周转效率。"}},{"id":"jHZcMCIca7","type":"paragraph","data":{"text":"3、1039适用限制：仅适用于特定区域和商品，且无法办理退税，需谨慎评估使用场景。"}},{"id":"XKqVRlVV65","type":"paragraph","data":{"text":"五、总结与应对建议"}},{"id":"LC4o4W-Ztr","type":"paragraph","data":{"text":"10月1日新规标志着跨境电商粗放发展的时代结束。卖家应立即行动，遵循“采购有票、出口有头（自有抬头）、收汇有主”的原则，构建合规体系。此外，1039核定征收口岸少承接量有限，难以满足行业体量需求。卖家在选择通关模式时，应基于真实业务情况，理性评估，避免盲目跟风所谓的“兜底”方案，从而实现业务的长期稳健发展。应对建议如下："}},{"id":"-Q9Zn7jXaO","type":"paragraph","data":{"text":"1、成立新主体进行合规经营(个体工商户or有限责任公司)"}},{"id":"lACbMB--U6","type":"paragraph","data":{"text":"2、取得进出口经营权&外汇管理备案"}},{"id":"vvoGMtdPZG","type":"paragraph","data":{"text":"3、采购端取得合规发票"}},{"id":"8E4QIriTmH","type":"paragraph","data":{"text":"4、出口退税备案管理"}},{"id":"RNjTYTeHd-","type":"paragraph","data":{"text":"5、核定征收尝试"}},{"id":"LCjP_wGZTT","type":"paragraph","data":{"text":"6、季度按照要求合规纳税申报"}},{"id":"TUK2z8GDj-","type":"paragraph","data":{"text":"7、生产销售单位的确定及提供"}},{"id":"fYGiUG-P90","type":"paragraph","data":{"text":"8、退税时长影响现金流的周转带来资金压力"}},{"id":"bFDLCGlXR_","type":"paragraph","data":{"text":"六、问题答疑（Q&A）"}},{"id":"uOxo1agzzy","type":"paragraph","data":{"text":"Q：买单报关取消，对中小卖家的最大影响是什么？"}},{"id":"RFi8gj7-E9","type":"paragraph","data":{"text":"A：必须转型合规经营，核心是取得进项发票并办理自有报关资质，税务和财务核算要求大幅提高。"}},{"id":"r6wWkIKoVA","type":"paragraph","data":{"text":"Q：新规后成本会增加多少？"}},{"id":"8yLjWOd_no","type":"paragraph","data":{"text":"A：主要是含税采购带来的成本上浮，具体幅度因业务而异，这是实现合规的必要投入。"}},{"id":"sR7x6eZ76c","type":"paragraph","data":{"text":"Q：9610退税比0110更难吗？"}},{"id":"kCOlpYTwDO","type":"paragraph","data":{"text":"A：税务局对退税的审核标准和文件要求基本一致，难度主要取决于企业自身的合规规划是否完善。"}},{"id":"iqYvJ69Ai0","type":"paragraph","data":{"text":"Q：云途能否提供退税服务？"}},{"id":"kKxpBan7-a","type":"paragraph","data":{"text":"A：云途作为物流承运商，不直接提供退税服务，但可提供合规的报关申报服务，为退税奠定基础。"}},{"id":"5lcErmAQKa","type":"paragraph","data":{"text":"Q：通过9710等模式委托报关，税款是由谁缴纳？"}},{"id":"1Eqne0ZaOa","type":"paragraph","data":{"text":"A：税款的实际缴纳责任方是卖家（即出口企业）。报关行只是代理申报服务，最终的税务申报和缴纳义务仍由作为报关抬头公司的卖家承担。"}},{"id":"XLVgeVGxoB","type":"paragraph","data":{"text":"Q：个人可以作为抬头进行出口报关吗？"}},{"id":"EmHKzQIdok","type":"paragraph","data":{"text":"A：不可以。根据海关规定，个人名义无法作为出口报关的主体。出口企业必须是境内的公司或个体工商户等市场主体。"}},{"id":"iV0xjKqimV","type":"paragraph","data":{"text":"Q：如果采用9610简易报关模式，增值税应该如何申报？"}},{"id":"7uC3VeNfzv","type":"paragraph","data":{"text":"A：跨境货物出口业务本质上是增值税免税的，但企业需根据自身情况提前规划路径。"}},{"id":"nyUHg2zXFf","type":"paragraph","data":{"text":"如果是出口退税，企业必须具备出口相关资质，并且在采购环节取得符合要求的13%增值税专用发票。在满足所有资质和票据要求后，可向税务局申请办理出口退税。"}},{"id":"_kok-8WF9g","type":"paragraph","data":{"text":"免责声明："}},{"id":"hi2yPQp0IY","type":"paragraph","data":{"text":"本站转载、编译或摘编文章原文均来自其它媒体，转载、编译或摘编的目的在于传递更多信息，并不代表本站赞同其观点和对其真实性负责。 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