Independent station compared to the core advantages of the platform

Based on Announcement No. 15 of 2025 by the State Taxation Administration, the core advantages of independent websites compared to platform models can be summarized into the following structured key points

Core Advantages of Independent Websites

Taxation Autonomy
New regulations mandate platform enterprises to uniformly report merchant tax data (Article 1 of the announcement). Independent websites, as self-operated entities, can independently file taxes, avoiding the risks associated with centralized platform reporting. Cross-border scenarios can directly integrate with tools like IOSS to optimize customs clearance efficiency.

Data Control
Platforms must provide full transaction data to tax authorities, while independent websites retain 100% control over data flows (orders/payments/logistics), eliminating third-party leakage risks and ensuring accurate compliance reporting.

Liability Isolation
Platforms are responsible for verifying the authenticity of merchants' tax data, with non-compliant merchants affecting the platform. Independent websites have clear liability boundaries, allowing overseas entities to report via designated agents (Article 3 of the announcement), isolating risks.

Cost Advantage
Avoids compliance costs from platform transitions (e.g., system upgrades) and commission deductions; local subsidies (e.g., RMB 2 million per site in Shenzhen) go directly to enterprises without revenue dilution.

The new regulations transform platforms into "tax supervision intermediaries." Independent websites leverage their singular operational entity and closed-loop data to establish structural substitution advantages in tax autonomy, risk control, and cost efficiency.