跨境电商开店指南：境外资质要求与税务申报解析
中国跨境电商市场现状
Current Status of China's Cross-border E-commerce Market
近年来，大量保健品、饮料食品、美妆、奶粉母婴用品、葡萄酒等酒类、小家电、服装服饰和个护日用品等消费品通过跨境电商免税进口渠道进入中国市场。
In recent years, a large number of consumer goods such as health products, beverages and food, cosmetics, maternal and infant milk powder products, wine and other alcoholic beverages, small household appliances, clothing and personal care products have entered the Chinese market through duty-free cross-border e-commerce channels.
这些商品主要在京东国际、天猫国际、拼多多国际、小红书、微店有赞小程序等主流跨境电商平台销售。
These products are mainly sold on mainstream cross-border e-commerce platforms such as JD Worldwide, Tmall Global, Pinduoduo Global, Xiaohongshu, and Weidian Youzan Mini Programs.
境外资质要求
Overseas Qualification Requirements
根据486号文件及海关法律规定，跨境电商零售进口参与主体必须是境外企业。主要平台如拼多多国际、京东国际、天猫国际等都明确要求提供境外公司资质（包含港澳台）。
According to Document No. 486 and customs laws, participants in cross-border e-commerce retail imports must be overseas enterprises. Major platforms such as Pinduoduo Global, JD Worldwide, and Tmall Global all explicitly require overseas company qualifications (including Hong Kong, Macau, and Taiwan).
入驻所需材料
Required Materials for Entry
1. 境外企业公司注册证明（需在海关备案）
1. Overseas company registration certificate (must be filed with customs)
2. 境外企业公司法定代表人身份证件
2. ID documents of the legal representative of the overseas company
3. 店铺管理人身份证件
3. ID documents of the store manager
品牌要求
Brand Requirements
• 自有品牌：需提供境外注册商标证明
• Own brand: Need to provide overseas trademark registration certificate
• 授权品牌：需提供完整的授权链路证明
• Authorized brand: Need to provide complete authorization chain proof
税务申报
Tax Declaration
进口跨境电商需要在国内报税，虽然大部分销售额出境，但部分国内销售额仍需正常申报。
Cross-border e-commerce imports need to declare taxes in China. Although most sales are overseas, some domestic sales still need to be declared normally.
为什么需要注册海外公司？
Why Register an Overseas Company?
1. 平台入驻要求：跨境电商平台开店必须使用海外公司主体
1. Platform entry requirements: Opening stores on cross-border e-commerce platforms must use overseas company entities
2. 收款需求：跨境收款需要境外银行账户
2. Payment requirements: Cross-border payments require overseas bank accounts
3. 政策合规：符合海关跨境电商零售进口政策要求
3. Policy compliance: Meets customs cross-border e-commerce retail import policy requirements
