中国加强对线上商家的税收征管，以弥补经济放缓带来的财政压力。自10月新法生效后，阿里巴巴、Shein、亚马逊等平台需向税务部门提交可反映商家利润与交易的资料，包括姓名、订单、销售额，以及虚拟礼物／数位代币等。

官方称，至第三季末已有超过7,000家电商平台完成涉税资讯报送，推动第三季来自电商平台的税收收入同比增长12.7%（未披露总额）。2024年实物商品网络零售额达人民币12.8万亿元（约1.8万亿美元），约占社会消费品零售总额的27%，但分析人士指出其税收贡献占比往往更低；2019年起虽要求报送，但执行偏松，新法以更明确期限强化落地。

税务机关同时推进多项增收行动，包括要求内地投资者就全球资本利得缴纳20%税，以及提高合规压力并打击虚开发票骗取退税。对于利润偏薄的商家，若年销售额超过人民币500万元需承担13%增值税，冲击显著：有亚马逊跨境卖家称年线上销售可达人民币2亿元，而平台卖家平均利润率约8%、少有超过20%；另有卖家称2025年销售已下滑20%至30%，并预期涨价或成常态。

China is tightening tax collection from online vendors to bolster revenues as growth slows. Since a new law took effect in October, platforms including Alibaba, Shein, and Amazon have been required to submit merchant data indicating profits—names, orders, sales, and items such as virtual gifts or digital tokens.

Officials said that by the end of Q3, more than 7,000 ecommerce platforms had reported tax-related information, helping drive a 12.7% year-on-year rise in tax revenues from ecommerce platforms in Q3 (no total given). Online retail sales of physical goods reached RMB12.8tn ($1.8tn) in 2024, about 27% of China’s total retail sales, yet analysts say ecommerce often contributes a smaller share of tax; reporting has been mandatory since 2019 but was loosely enforced until clearer deadlines.

The crackdown sits alongside other collection campaigns, including pushing mainland investors to pay 20% tax on global capital gains and targeting invoice fraud. For thin-margin merchants, a 13% VAT for companies with sales above RMB5mn could be severe: one Amazon exporter cited up to RMB200mn annual online sales, while typical Amazon seller margins average ~8% and rarely exceed 20%, making a 13% tax feel disproportionate. Another seller reported 2025 sales down 20–30% and expects further strain and price rises.