Compliance Tool Center/Amazon Seller China Tax Calculator

Amazon Seller China Tax Calculator

Calculate VAT, Corporate Income Tax, Individual Income Tax, and combined tax burden | Based on 2026 latest tax policies

⚠️ Important Notice:This calculator is based on 2026 Chinese tax law and Amazon platform policies, providing tax estimation for reference only. Actual tax amounts are subject to tax authority assessment. We recommend consulting a professional tax advisor for personalized planning. This tool does not constitute tax advice or legal opinion.

Export Tax Rebate vs Amazon Cross-Border E-Commerce Tax: Key Differences

Fundamental Differences

DimensionTraditional Export Tax Rebate (0110 Mode)Cross-Border E-Commerce Tax (9610/1210 Mode)
Trade ModeGeneral Trade Export (B2B)
Wholesale to overseas buyers		Cross-Border E-Commerce Retail Export (B2C)
Selling directly to consumers via Amazon and other platforms
Customs Declaration✓ Required
Requires customs declaration form, foreign exchange verification, and complete documentation		✗ Not Required
List-based clearance, consolidated declaration (or no declaration at all)
VAT TreatmentCollect First, Refund Later
① Pay 13% VAT on domestic procurement
② Apply for 13% tax rebate after export with customs declaration
Result: Effective VAT burden is 0		Exempt (No Refund) or Assessed Collection
① Pilot Zone enterprises: VAT exempt (no payment required)
② Non-Pilot Zone: assessed using simplified method
Result: This tool calculates this portion of tax
Eligible for Tax Rebate?Yes, eligible
13% VAT paid can be refunded (takes 6-12 months)		No, not eligible
No tax was paid (exempt), so nothing to refund
Can only enjoy "exemption" or "reduction" benefits
Applicable Enterprises• Trading companies with import/export licenses
• Manufacturers (self-operated export)
• Requires professional customs brokerage team		• Amazon/eBay/AliExpress sellers
• Individual businesses, small enterprises
• Ship via platform or freight forwarder
Invoice RequirementsStrict Requirements
Must have VAT special invoices from suppliers for tax rebate		Relatively Relaxed
Regular invoices acceptable, some regions allow assessed collection
Rebate Cycle6-12 months (long capital lock-up period)No rebate cycle (direct exemption or same-month filing)
This Calculator's "Tax Rebate" Option❌ Not Applicable
Traditional rebate requires separate filing in the export rebate system		✅ Refers to Pilot Zone Exemption Policy
When checked, reduces partial VAT (simulating exemption effect)

Example

Scenario: You procure ¥1M goods from Yiwu (¥1.13M tax-inclusive price) and sell on Amazon to the US

Traditional Export Tax Rebate:
① Pay ¥1.13M at procurement (including 13% VAT)
② Apply for ¥130K tax rebate after customs export declaration
③ Receive ¥130K rebate after 6 months
Result: Final cost ¥1M (zero tax burden)
Cross-Border E-Commerce Model:
① Pay ¥1.13M at procurement (including 13% VAT)
② Ship to US via FBA (no customs declaration form)
③ Cannot apply for export tax rebate
Result: Cost ¥1.13M + other taxes calculated by this tool

Critical Awareness

  • Over 95% of Amazon sellers fall under the "cross-border e-commerce model" and cannot enjoy traditional export tax rebates
  • This calculator's "Export Tax Rebate" option ≠ traditional rebate, it only refers to Pilot Zone VAT exemption policy
  • If you want to enjoy the actual rebate (13%), you need to:
    • ① Switch to general trade mode (0110 customs declaration)
    • ② Engage a trading company as export agent
    • ③ Obtain complete documentation (customs form, verification form, etc.)
    • ④ File in the export rebate system (6-12 month cycle)
  • CBEC Comprehensive Pilot Zone policy: Enterprises in Pilot Zones of certain cities (Hangzhou/Shenzhen, etc.) can enjoy assessed collection for VAT and CIT, resulting in lower effective tax burden

User Guide

I. Calculator Features

This tool helps Amazon cross-border e-commerce sellers accurately calculate various taxes payable in China, including:

  • VAT (Value-Added Tax):Automatically calculates Output VAT, Input VAT, and tax payable based on taxpayer type and product category
  • Corporate Income Tax (CIT):Applicable to LLCs, supports Small and Low-profit Enterprise and High-tech Enterprise preferential policies
  • Individual Income Tax (IIT):Includes shareholder dividend tax (20%) and individual business income tax (5%-35% progressive)
  • Surtaxes:Urban Maintenance and Construction Tax, Education Surcharge, Local Education Surcharge, etc.
  • Combined Tax Burden Rate:Total tax as a percentage of sales revenue for tax cost assessment

II. Steps

  1. Select Taxpayer Type:Choose "General Taxpayer" if annual sales > ¥5M, otherwise choose "Small-scale Taxpayer"
  2. Select Entity Type:Choose based on your registered business type (LLC / Individual Business / Sole Proprietorship)
  3. Select Product Category:Different categories have different VAT rates (13%/9%/6%), affecting tax calculation
  4. Enter Financial Data:Input monthly sales, procurement costs, logistics expenses, and other actual data (tax-inclusive amounts)
  5. Check Tax Incentives:If you have HNTE certification or SME qualification, check the box to apply preferential rates
  6. Click Calculate:The system automatically generates detailed tax breakdown, net profit, and annual projections

III. Data Accuracy

  • Policy Basis:Based on the PRC Provisional Regulations on VAT, Enterprise Income Tax Law, Individual Income Tax Law, and other 2026 current regulations
  • Calculation Logic:
    • General Taxpayer VAT = Output VAT (Sales/1.13×13%) - Input VAT (Costs/1.13×13%)
    • Small-scale Taxpayer VAT = Sales/1.01×1% (exempt if monthly sales ≤ ¥100K)
    • CIT = Taxable Income (Profit) × Tax Rate (25%/15%/5%)
    • Shareholder Dividend IIT = After-tax Profit Distribution × 20%
    • Individual Business Income Tax = Taxable Income × Progressive Rate (5%-35%) - Quick Deduction
  • Margin of Error:±3% (actual taxes are affected by local policies, cost accounting, invoice management, and other factors)
  • Applicable Scope:Cross-border e-commerce business (B2C model) of enterprises registered in China

IV. Important Notes

  • This tool is for reference only and does not constitute tax advice or legal opinion
  • Actual tax amounts are subject to tax authority assessment
  • We recommend regular consultation with a professional tax advisor for personalized tax planning
  • Cross-border e-commerce involves multi-department supervision including foreign exchange, customs, and inspection — comprehensive compliance is required

Basic Information

Revenue & Cost Data (CNY)

Tax Incentive Policies (Optional)

Important Note:The "Pilot Zone" option here refers to the VAT exemption policy, NOT the traditional export tax rebate (0110 mode).
Traditional export tax rebate requires customs declaration forms, foreign exchange verification, and complete documentation, with a 6-12 month cycle. Amazon sellers typically cannot qualify.
CBEC Pilot Zone enterprises can enjoy "exempt, no refund" policy — no customs declaration required, effective immediately.

China Cross-Border E-Commerce Tax Policy Guide (2026 Edition)

I. VAT (Value-Added Tax) Policy

  • Tax Rates:General goods 13%, agricultural products/books 9%, services 6%
  • General Taxpayer:Eligible for Input VAT credit; effective burden = Output VAT - Input VAT
  • Small-scale Taxpayer:Simplified collection; exempt if monthly sales ≤ ¥100K (quarterly ≤ ¥300K)
  • Export Tax Rebate:Pilot Zone enterprises eligible for 13% rebate rate (filing required)
  • Collection Method:Monthly or quarterly filing, payment due by the 15th of the following month

II. Corporate Income Tax (CIT) Policy

  • Base Rate:25% (Taxable Income = Revenue - Costs - Expenses - Taxes)
  • High-tech Enterprise (HNTE):Reduced to 15% (certification required)
  • Small and Low-profit Enterprise Incentives (2026):
    • Annual taxable income ≤ ¥1M: 25% inclusion rate, effective rate 5%
    • Annual taxable income ¥1M-3M: 25% inclusion rate, effective rate 5%
  • R&D Super Deduction:Tech-based SMEs: 100% additional deduction
  • Collection Method:Quarterly prepayment, annual settlement and filing

III. Individual Income Tax (IIT) Policy

  • Shareholder Dividend Tax:LLC shareholders pay 20% on dividends (after-tax profit distribution)
  • Individual Business/Sole Proprietorship Income:5%-35% five-tier progressive rates
    • ≤ ¥30K: 5%
    • ¥30K-90K: 10%
    • ¥90K-300K: 20%
    • ¥300K-500K: 30%
    • > ¥500K: 35%
  • Assessed Collection:Individual businesses in some regions can apply for assessed collection (deemed profit rate 10%)

IV. CBEC Comprehensive Tax (9610/1210 Mode)

  • Per-Transaction Limit:¥5,000
  • Annual Transaction Limit:¥26,000
  • Comprehensive Tax Rate:Customs duty 0% + VAT and consumption tax at 70% rate
  • Effective Tax Burden:Approximately 9.1% of retail price (for general goods)
  • Applicable Scope:B2C model, individual parcels

V. Other Taxes & Fees

  • Urban Maintenance and Construction Tax:VAT × 7% (urban) / 5% (county) / 1% (other)
  • Education Surcharge:VAT × 3%
  • Local Education Surcharge:VAT × 2%
  • Stamp Duty:Purchase/sale contract amount × 0.03%
  • Water Conservancy Fund:Collected in some regions, sales × 0.1%

VI. Tax Compliance Key Points

  • Registration:Obtain business license and tax registration certificate
  • Invoice Issuance:E-commerce platform sales require VAT invoices
  • Filing Cycle:VAT monthly/quarterly, CIT quarterly, annual settlement and filing
  • Electronic Tax Bureau:File online via the State Taxation Administration's Electronic Tax Bureau
  • Overseas Income Filing:Amazon overseas income must be declared; foreign taxes paid can be credited
  • Foreign Exchange Compliance:Cross-border payments must go through compliant channels; retain receipt documentation
Tax Planning Recommendations:
1. Choose entity type wisely: Annual profit < ¥1M suggests individual business; > ¥1M consider LLC
2. Leverage tax incentives: Apply for HNTE or Small and Low-profit Enterprise qualification
3. Cost compliance: Retain procurement invoices, logistics documents, contracts, and other records
4. Export rebate filing: File rebates promptly for eligible cross-border B2B transactions
5. Regional policy differences: Monitor tax-favorable zones and industrial park policies (must be legal and compliant)
6. Professional consultation: Engage a tax advisor or accountant for personalized planning

Contact Platform Administrators

For tax consultation, policy interpretation, or tool improvement suggestions, please contact:
Admin 1: [email protected]
Admin 2: [email protected]