The End of The Purchase Export! Goodbye Forever.

   On July 7, 2025, the State Administration of Taxation issued Announcement No. 17 of 2025 to revise the corporate income tax prepayment return form. Article 7 of the Announcement has a significant impact on export business. The end of the "buy-order export" model may become history. The announcement will take effect on October 1, 2025. This clause clearly states that enterprises that export goods by agency (including market procurement trade, foreign trade comprehensive services, etc.) must simultaneously submit the basic information of the actual entrusted exporter and the export amount when making prepayment declarations. If the enterprise fails to submit the information accurately, it will be treated as a self-operated method and shall bear the corporate income tax that should be reported and paid for the corresponding export amount. The actual entrusted exporter refers to the actual production and sales unit of the goods. This shows that through the subject of "buy-order export", the customs declaration agency or the actual entrusted exporter must bear the responsibility of corporate income tax declaration. This is a binding clause formulated by the State Administration of Taxation to target the chaos of "buy-order export".