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Import-Export Clearance / 进出口清关, Supplier Due Diligence / 供应商尽调

China’s Five Export-Control Notices of 19 October 2026: A Supplier Screening Update

  • The Ministry of Commerce published four export-control announcements on 19 October 2026, with a fifth document on the technology export catalogue following three days earlier.
    商务部于2026年10月19日同日发布四份出口管制公告，三天前另有一份关于技术出口目录的文件发布。
  • The notices on unmanned aerial vehicles, on shield tunnelling machines and other items, and on dredgers all commence on 18 November 2026.
    涉无人机、盾构机等物项、挖泥船的三份公告，均自2026年11月18日起实施。
  • Announcement No. 50 lists three equipment families by control code — 2B906, 2B904 and 2B903 — alongside dedicated components, dedicated technology and reference customs commodity codes.
    第50号公告按管制编码列出三类装备——2B906、2B904、2B903，并同时列出专门设计的零部件、专有技术与参考海关商品编号。
  • The reference customs commodity codes assist classification; they are not the sole test of whether an item falls within a control entry.
    参考海关商品编号用于辅助归类，并非判断物项是否落入管制条目的唯一依据。
  • The notice on questioning and identification took effect on publication and repeals GACC Announcement No. 123 of 2025.
    关于质疑与鉴别的公告自发布之日起施行，并废止海关总署2025年第123号公告。
  • The technology catalogue revision of 16 October 2026 remains at the public consultation stage, with interim registration management applied to exports of the relevant technologies.
    2026年10月16日启动的技术目录修订仍处于公开征求意见阶段，相关技术出口同时实施临时登记管理。

China’s Five Export-Control Notices of 19 October 2026: A Supplier Screening Update | 2026年10月19日出口管制五份公告：供应商筛查要点更新

Overview

On 19 October 2026 China’s Ministry of Commerce published four export-control announcements in a single day. Three of them introduce or adjust controls on defined equipment categories and share one commencement date, 18 November 2026. The fourth concerns the customs questioning and identification procedure for dual-use items and took effect on the day it was published. Three days earlier, on 16 October, the Ministry of Commerce and the Ministry of Science and Technology issued a separate announcement opening public consultation on a revision of the technology export catalogue and applying interim registration management to exports of the technologies concerned. The announcements are published through the ministry’s export-control portal.

Read together, the five documents touch three parts of the same supply chain: the machines, the components and dedicated technology that keep them running, and the procedural route taken when customs queries a shipment. For foreign-invested manufacturers, engineering contractors and logistics providers that source from China, the question is not how many notices were issued but which part numbers, drawings and service contracts now sit inside a licensing perimeter. This briefing describes the measures as published, fixes the dates that matter, and sets out how supplier screening can adjust.

Key developments in 2026

Three notices, one commencement date

Announcement No. 49 was issued jointly by the Ministry of Commerce, the General Administration of Customs and the Equipment Development Department of the Central Military Commission, and publishes the decision to optimise and adjust export-control measures on items related to unmanned aerial vehicles. Announcement No. 51, issued by the Ministry of Commerce and the General Administration of Customs, does the same for items related to dredgers. Both take effect on 18 November 2026.

Announcement No. 50, issued by the Ministry of Commerce and the General Administration of Customs, introduces export controls on shield tunnelling machines and other items, and takes effect on the same date. It also sets out a control list, the entries of which are given in Annex form in the full text.

Inside the Announcement No. 50 control list

The list is organised by control code, and each code covers a family of equipment or a category of dedicated input. Three equipment families are named.

Tunnelling machines. Control code 2B906 covers full-face tunnel boring machines: earth-pressure-balance shield machines, slurry shield machines and other shield types, together with open-type, single-shield and double-shield hard-rock tunnel boring machines. The reference customs commodity code given is 8430313010. Code 2A906 covers specially designed components — cutter heads and cutter discs (8431499910), screw conveyors (8428310010), segment erecting machines (8479899959), and the main drive system together with other key units (8431499910). Code 2E906 covers specially designed remanufacturing technology.

Walking excavators. Code 2B904 covers machines that display any one of a set of characteristics: crossing a vertical obstacle higher than 1.2 metres, wading to a depth beyond 1.5 metres, crossing a trench wider than 3 metres, or climbing a gradient steeper than 40 degrees. The reference customs commodity code is 8429521920. Code 2E904 covers electro-hydraulic proportional control technology specially designed for the hydraulic system.

Plateau-type wet shotcrete machines. Code 2B903 covers machines for use above 3,000 metres altitude that meet a combination of conditions: engine output above 75 kW with torque above 680 newton-metres; electric motor output above 55 kW; a pumping system with material intake efficiency above 95 per cent; an air compressor displacement above 15 cubic metres per minute; and low-temperature hydraulic oil that remains usable in the hydraulic system at minus 20 degrees Celsius. The reference customs commodity code is 8479109010. Code 2A903 covers specially designed components, including plateau-type engines.

Two features of the drafting matter for screening. First, the reference customs commodity codes are aids to classification rather than the definition of scope: the operative description is the control code and the technical description attached to it. Second, dedicated components and remanufacturing technology appear as separate entries, so spare parts, a rebuild kit or a licensing arrangement can each require attention even where no complete machine changes hands.

The questioning and identification notice

Announcement No. 52 addresses the questioning and identification of dual-use items in export control. It took effect on the date of publication, and it repeals the announcement on customs questioning matters for dual-use item export control issued by the General Administration of Customs as Announcement No. 123 of 2025. The text sits with the other October 2026 export-control releases on the ministry’s policy publication page.

This is the procedural layer that applies when customs questions whether a consignment is a controlled dual-use item and the answer determines how the declaration proceeds. Because the earlier customs announcement has been repealed, a playbook built around it should be checked against the current text rather than carried over.

The technology catalogue consultation

Announcement No. 48 was issued by the Ministry of Commerce and the Ministry of Science and Technology on 16 October 2026. It opens public consultation on a revision of the Catalogue of Technologies Prohibited or Restricted from Export, and it applies interim registration management to exports of the relevant technologies, as recorded on the ministry’s policy release channel.

The status of this document differs from the other four. The catalogue revision is at the consultation stage, and the interim registration arrangement applies while that process continues. It is not a revised catalogue already in force, and a compliance calendar should record it as pending rather than as a completed change of rule.

Practical implications for foreign businesses

Screen at bill-of-materials level. Because dedicated components and technology are listed separately from complete machines, an exercise that stops at the finished product will miss the items that most often cross the border: cutter heads, screw conveyors, segment erectors, main drive units, control systems and rebuild technology.

Use the reference codes as an entry point, not a conclusion. The customs commodity codes help route a classification inquiry; the determination itself turns on the control code and its technical description — output, torque, wading depth, obstacle clearance, altitude rating and similar parameters — and on what the item is designed to do.

Plan around 18 November 2026. Three of the notices start on that date. Where delivery schedules, commissioning contracts or technology-transfer arrangements fall near it, the interval between publication and commencement is the window to confirm classification, prepare applications and agree with counterparties how licensing responsibility is allocated.

Rebuild the response path for customs questions. With the new notice in force and the 2025 customs announcement repealed, the practical questions are who holds the technical file, who answers a query and how quickly a response can be assembled — answers better documented before a consignment is held than worked out while it is.

Keep the consultation track separate. The technology catalogue revision should be tracked as a pending item with interim registration attached, distinct from the three notices that commence in November. Treating a consultation-stage document as settled law is one of the commoner ways a compliance calendar drifts.

Carry the basis into the contract. Where a product may fall within a control code, the technical description relied on, the classification conclusion and the allocation of licensing responsibility are best recorded in the supply agreement, so a later question can be answered from the file rather than reconstructed.

Related reading

  • Earlier notes on China’s export-control and dual-use declaration framework, and on supplier screening for controlled items.
  • Our briefing on declaration requirements that apply across general trade, express and cross-border e-commerce channels.

Sources

  • MOFCOM — Full text of Announcement No. 50 on export controls covering shield tunnelling machines and other items: https://www.mofcom.gov.cn/zfxxgk/fdzdgknr/ztfl/dwmygl/art/2026/art_4ba5450e5d704bd4ba6492d8b50897ec.html
  • MOFCOM — October 2026 export-control announcement (one of Nos. 49, 50, 51 and 52): https://www.mofcom.gov.cn/zwgk/zcfb/art/2026/art_f71c27f81b8f4097b876818abbd19851.html
  • MOFCOM, Bureau of Industry Security and Import-Export Control — export-control announcement list: https://aqygzj.mofcom.gov.cn/
  • MOFCOM — official policy publication channel: https://www.mofcom.gov.cn/

2026年10月19日出口管制五份公告：供应商筛查要点更新

概述

2026年10月19日，中国商务部在同一天发布四份出口管制公告。其中三份针对特定装备类别新设或调整管制措施，并共用同一个施行日期——2026年11月18日；第四份涉及两用物项的海关质疑与鉴别程序，自发布之日起施行。三天前的10月16日，商务部与科技部另行发布公告，就《中国禁止出口限制出口技术目录》修订公开征求意见，并对相关技术出口实施临时登记管理。上述公告通过商务部产业安全与进出口管制局的公告栏目对外发布。

五份文件合起来，触及同一条供应链的三个环节：装备本体、维持装备运转的零部件与专有技术，以及海关对货物提出疑问时所走的程序路径。对在华采购的外资制造企业、工程承包商与物流服务商而言，实务问题不在于公告有几份，而在于哪些料号、图纸与服务合同如今落在许可范围之内。时间表也不一致：一份自发布之日起施行，三份在11月18日施行，一份仍待走完征求意见程序。

本文梳理各份公告的内容、需要记住的日期，以及采购与合规团队可以据此调整供应商筛查的方式。五份文件的性质并不相同：三份公布新的管制或调整措施，一份优化程序性流程，一份启动征求意见。下文先看各份公告的内容与生效安排，再落到具体的筛查动作。全文按公告公布的表述呈现，不评价其背后的政策考量。

2026年的主要进展

三份公告，同一个施行日期

第49号公告由商务部、海关总署、中央军委装备发展部联合发布，公布优化调整无人机相关物项出口管制措施的决定。第51号公告由商务部、海关总署发布，公布优化调整挖泥船相关物项出口管制措施的决定。两份公告均明确自2026年11月18日起实施。

第50号公告由商务部、海关总署发布，公布对盾构机等物项实施出口管制的决定，施行日期同为2026年11月18日。该公告同时列出管制清单，清单条目以附件形式列明，是多数供应商需要逐项比对的部分。

第50号公告的管制清单

清单以管制编码编排，每一个编码对应一类装备或一类专门设计的投入品。公告点名三类装备，并针对专门设计的零部件与相关技术分别设码。

掘进机。 管制编码2B906涵盖全断面隧道掘进机，包括土压平衡盾构机、泥水平衡盾构机及其他类型盾构机，以及敞开式、单护盾、双护盾岩石隧道掘进机等。公告给出的参考海关商品编号为8430313010。编码2A906涵盖专门设计的零部件——刀具刀盘（8431499910）、螺旋输送机（8428310010）、管片拼装机（8479899959），以及主驱动系统及其他关键单元（8431499910）。编码2E906涵盖专门设计的再制造技术。

步履式挖掘机。 编码2B904涵盖具备下列任一特性的设备：跨越垂直障碍高度超过1.2米、涉水深度超过1.5米、跨越壕沟宽度超过3米、步行爬坡度超过40度。参考海关商品编号为8429521920。编码2E904涵盖专门设计的液压系统电液比例控制技术。

高原型湿喷机。 编码2B903涵盖用于海拔3000米以上地区、且同时满足以下条件的设备：发动机最大功率超过75千瓦、扭矩超过680牛·米；电机最大功率超过55千瓦；泵送系统吸料效率高于95%；空压机排气量超过15立方米/分钟；在零下20摄氏度环境下仍可用于液压系统的低温液压油。参考海关商品编号为8479109010。编码2A903涵盖专门设计的零部件，其中包括高原型发动机等。

起草方式上有两点直接影响筛查。其一，参考海关商品编号是辅助归类的线索，而非划定范围的依据；真正的判断标准是管制编码及其所附的技术描述。其二，专门设计的零部件、专有技术与再制造技术均单列条目，这意味着即便没有整机易手，一票备件、一套大修组件或一份技术许可安排，也可能各自需要单独处理。两点叠加，筛查的颗粒度需要细到组件与工艺层面。

关于质疑与鉴别的公告

第52号公告就两用物项出口管制中的质疑与鉴别事项作出进一步优化。该公告自发布之日起施行，同时废止海关总署2025年第123号公告，即《关于两用物项出口管制海关质疑有关事项的公告》。相关文本可在商务部政策发布栏目查阅。

这一层属于程序性安排：当海关就一票货物是否属于受管制两用物项提出疑问，而疑问的答案决定申报如何继续时，适用的正是这套流程。由于此前的海关公告已被废止，围绕旧公告建立的内部应对手册需要对照现行文本重新核对，而不宜原样沿用。新旧流程的差异，宜纳入对报关与技术人员的常规培训。

技术目录的征求意见

第48号公告由商务部、科技部于2026年10月16日发布，就《中国禁止出口限制出口技术目录》修订公开征求意见，并对相关技术出口实施临时登记管理。此类文件通过商务部政策发布渠道对外公布。

这份文件的状态与另外四份不同。目录修订仍处在征求意见阶段，临时登记管理是在这一进程继续期间对相关技术出口适用的安排。它并不等于修订后的目录已经生效，合规日历中宜将其记为待定事项，而不是一项已完成的规则变动。征求意见期间，涉及相关技术出口的企业仍需按临时登记的要求办理手续；对采购方而言，这意味着需要同时关注两个时间窗口。

对外资企业的实务含义

按物料清单层级筛查。 由于专门设计的零部件与技术单列于整机之外，仅停留在成品层面的筛查会漏掉最常跨境的那些项目：刀具刀盘、螺旋输送机、管片拼装机、主驱动单元、控制系统与再制造技术。采购数据、图纸与维修手册是实务上的起点，把这三类资料与管制清单逐项对照，比在报关环节临时确认更有回旋余地，也更便于向交易对手说明结论。

把参考编码当作入口，而非结论。 公告中的海关商品编号有助于启动归类问询；而判断本身取决于管制编码及其技术描述——功率、扭矩、涉水深度、越障高度、海拔适用性等参数，以及物项被设计用于何种用途。对照时宜记录所依据的参数与公告版本，便于日后复核。

以2026年11月18日为节点安排节奏。 三份公告自该日起实施。若交付排期、安装调试合同或技术转让安排落在该日期附近，公布日至施行日之间的这段时间，正是确认归类、准备申请、并与交易对手约定许可责任归属的窗口。对已投产设备，可一并确认随机备件与后续技改是否同样落入清单；对跨年度框架合同，宜提前约定以许可取得作为交付前提。

重做海关质疑的响应路径。 新的质疑与鉴别公告已经施行、2025年海关公告已经废止，实务上要回答的是：技术档案由谁保管、疑问由谁答复、多快能够组织出回复。这些答案宜在货物被扣留之前以书面形式确定，并明确一名技术联络人与交易对手的配合义务，而不是在货物滞留期间临时推演。

把征求意见与已生效事项分开管理。 技术目录修订应作为附有临时登记安排的待定事项单独跟踪，与11月起施行的三份公告区分开来。两条时间线并行推进，内部台账宜分栏记录，并注明各自的下一次更新节点。把尚在征求意见的文件当作定论，是合规日历最容易失准的地方之一，也会让业务部门对时间表产生误解。

把判断依据写进合同。 若供应商产品可能落入某一管制编码，所依据的技术描述、归类结论以及许可责任的分配，最好写入供货协议，使日后出现疑问时可以直接从卷宗作答，而不必凭记忆重新拼凑。条款中亦可就信息更新、重新确认归类与相关费用分担作出约定。

延伸阅读

  • 关于中国出口管制与两用物项申报框架、以及受管制物项供应商筛查的早期梳理。
  • 关于一般贸易、快件与跨境电商全渠道申报要求的说明。
  • 关于两用物项许可申请所需材料与留档要求的指引。

来源

  • 商务部 — 第50号公告全文（对盾构机等物项实施出口管制）: https://www.mofcom.gov.cn/zfxxgk/fdzdgknr/ztfl/dwmygl/art/2026/art_4ba5450e5d704bd4ba6492d8b50897ec.html
  • 商务部 — 2026年10月出口管制公告（第49、50、51、52号之一）: https://www.mofcom.gov.cn/zwgk/zcfb/art/2026/art_f71c27f81b8f4097b876818abbd19851.html
  • 商务部产业安全与进出口管制局 — 出口管制公告列表: https://aqygzj.mofcom.gov.cn/
  • 商务部 — 官网政策发布栏: https://www.mofcom.gov.cn/
Food & Beverage / 餐饮食品, Import-Export Clearance / 进出口清关

Two New GACC Market-Access Notices: Uzbek Watermelon and African Cocoa Beans

  • Two notices, two clocks: No. 145 on Uzbek watermelon took effect on issue, 10 October 2026, while No. 147 on African cocoa beans was issued on 15 October but applies only from 15 December 2026.
    两份公告、两套时间表：第 145 号（乌兹别克斯坦西瓜）于 2026 年 10 月 10 日发布并即日施行；第 147 号（非洲可可豆）10 月 15 日发布，但要到 2026 年 12 月 15 日才施行。
  • Both are plant quarantine access notices: they settle whether a product may cross the border at all, and contain no tariff line, no quota and no licensing change.
    两份文件都属于植物检疫准入公告，规定的是产品能否跨过口岸这一前提，不涉及税率、配额，也不涉及许可证管理的变化。
  • Notice 145 controls the field: watermelon must come from ISPM 10 pest-free areas approved by China, with fields and packing houses jointly registered before each season, and four named pests monitored under ISPM 6.
    第 145 号管的是田间：西瓜须来自按 ISPM 10 建立并获中方批准的非疫产区，地块与包装厂须在每个出口季前由双方共同注册，甜瓜迷实蝇、黄瓜黑星病菌、苜蓿黄萎病菌、菊花滑刃线虫四种有害生物须按 ISPM 6 监测。
  • Notice 147 controls the process: unroasted beans only, plants registered by the customs administration, traceability to the growing base, records kept two years, and sampling at no less than 2%, falling to 1% only if no quarantine problem arises.
    第 147 号管的是工序：只覆盖未经烘焙的可可豆，加工企业须经海关总署注册，须能溯源至种植基地，记录至少保存两年，抽样比例不低于 2%，只有未出现检疫问题时才可降至 1%。
  • Enforcement is graded: return, destruction or quarantine treatment, with registration suspended pending rectification.
    不合格处置是分级的，并非简单的放行或退运：可作退回、销毁或检疫除害处理，注册资格也可暂停，视整改结果再定。

Two New GACC Market-Access Notices: Uzbek Watermelon and African Cocoa Beans | 海关总署第 145 号与第 147 号公告：乌兹别克斯坦西瓜、非洲可可豆的检疫准入

Overview

On 10 October 2026 the General Administration of Customs issued Announcement No. 145, opening the market to fresh watermelon from Uzbekistan. Five days later it issued No. 147 on cocoa beans from African countries that maintain diplomatic relations with China — a text that does not take effect until 15 December 2026. The cocoa notice is published in full on the customs portal (http://www.customs.gov.cn/customs/2026-10/15/article_2026101516150313134.html).

Both are phytosanitary access notices: neither touches tariffs, quotas or licensing. They settle the prior question — whether a plant product may cross the border at all, from which sites, under which pest controls, with which documents, and what happens when a consignment fails. Read together they sit at opposite ends of the processing spectrum: watermelon is proved in the field, cocoa at the plant.

Key developments in 2026

Notice 145: fresh watermelon from Uzbekistan

The legal basis is the Biosafety Law, the plant and animal quarantine law and its regulations, the Food Safety Law and its regulations, the imported fruit measures and the bilateral protocol.

Origin is limited to Uzbek production areas. Fields and packing houses must be reviewed by the Uzbek side and jointly registered, with name, address and registration number recorded. Before each season the Uzbek authority supplies the list; China reviews it, publishes it on the customs website and updates it periodically. A consignment from an unlisted site has no route through the system.

Four pests are named: the melon fruit fly, cucumber scab, Verticillium wilt of alfalfa and the chrysanthemum foliar nematode. Fields must follow good agricultural practice and integrated pest management with monitoring under ISPM 6, and the areas themselves must be pest-free zones built to ISPM 10 and approved by China. The notice does not ask exporters to test their way out of a problem; it asks them to show the problem was absent in the field. The full text has been reproduced by a provincial commerce department (https://commerce.ah.gov.cn/ggfw/gpmyyWTOsw/jqgz/123524731.html).

Notice 147: cocoa beans from African partners

Published on 15 October and effective on 15 December 2026, the text is public but not operative in between — which matters for contracts drafted this quarter.

Scope is drawn tightly: beans grown and processed in the exporting country, unroasted, with pulp and pod removed, obtained through fermentation, drying and screening. “Unroasted” is the operative qualifier; paste, butter and powder stay outside.

Processing plants must be reviewed by the exporting country’s official service and registered by the customs administration, with the list published before trade begins. The check belongs before the first contract, not at the port.

Six pests are named: the groundnut borer, cocoa black pod, black root rot, brown root rot, white root rot and a cocoa flower-gall fungus.

Requirements run in four stages: growing (good agricultural practice, integrated pest management, records kept at least two years, no China-prohibited pesticides); processing (traceability to the growing base, manual picking and screening); packing (ISPM 15 wood, bilingual cartons naming the product, country, origin and registration number plus “consigned to the People’s Republic of China”, sealed containers); and inspection (sampling at no less than 2% for two years, reducible to 1% if no plant quarantine problem arises, plus a certificate carrying an additional declaration in the prescribed English wording).

Non-compliance is graded. An unregistered supplier, a missing certificate or a food safety failure leads to return or destruction; live pests, plant residues or soil to return, destruction or treatment; and the administration may suspend the enterprise, then decide on deregistration after rectification.

Scope note and trade backdrop

Cocoa from São Tomé and Príncipe continues under Announcement No. 120 of 2024, not No. 147. “African countries with diplomatic relations” is the frame of the notice, not a roll-up of the continent.

On 14 October the administration reported first three quarters goods trade of 39.94 trillion yuan, up 18.8%; exports of 23.2 trillion yuan, up 16.4%; imports of 16.74 trillion yuan, up 22.3%; September trade of 5.16 trillion yuan, up 27.5%; and imports from zero-tariff countries of 867.53 billion yuan, up 15.3% (http://www.customs.gov.cn/).

Practical implications for foreign businesses

Check the clock before the contract. Watermelon access is live; cocoa access is not, until 15 December 2026. A contract signed now for November shipment should say which side carries that risk.

Verify registration on both sides. Grower and packing house for watermelon, processing plant for cocoa. An unlisted counterparty cannot be cured by better paperwork.

Match the evidence to the product. Fruit is proved in the field, processed goods at the plant.

Treat packaging and certificates as inspection points. ISPM 15 wood, bilingual marking, container seals and the additional declaration are cheap at the factory and costly at the border.

Do not read the notices as trade policy. No tariff line, no quota. Nor do they displace importer registration, labelling or product standards, which sit in other instruments.

Related reading

Three adjacent topics matter alongside this one: how a foreign food producer registers before its first consignment, what a pest-free area certifies, and how wood packaging rules are enforced at entry.

Sources

  • General Administration of Customs, Announcement No. 147 of 2026 on phytosanitary requirements for cocoa beans from African countries with diplomatic relations (issued 15 October 2026, effective 15 December 2026): http://www.customs.gov.cn/customs/2026-10/15/article_2026101516150313134.html
  • Announcement No. 145 of 2026 on phytosanitary requirements for fresh watermelon from Uzbekistan, reproduced by the Anhui Provincial Department of Commerce: https://commerce.ah.gov.cn/ggfw/gpmyyWTOsw/jqgz/123524731.html
  • General Administration of Customs, announcements column, for access notices and registered enterprise lists: http://www.customs.gov.cn/customs/302249/index.html
  • General Administration of Customs, portal and press releases, including the first three quarters 2026 trade figures: http://www.customs.gov.cn/

海关总署第 145 号与第 147 号公告：乌兹别克斯坦西瓜、非洲可可豆的检疫准入

概述

2026 年 10 月 10 日，海关总署发布第 145 号公告，允许符合要求的乌兹别克斯坦鲜食西瓜进口。五天之后的 10 月 15 日，海关总署又发布第 147 号公告，就非洲建交国家可可豆的检疫要求作出规定，但这份文本要到 2026 年 12 月 15 日才施行。可可豆公告全文已在海关门户网站公布（http://www.customs.gov.cn/customs/2026-10/15/article_2026101516150313134.html）。

两份文件同属一类成熟的监管文书：植物检疫准入公告。二者都不涉及税率，不涉及配额，也不涉及企业经营资质。它们规定的是一个更靠前的问题——某种植物产品究竟能不能跨过口岸，来自哪些生产场所，在什么样的有害生物控制条件下，随附哪些单证，以及一旦不合格该如何处置。把两份公告放在一起读，价值在于它们恰好位于加工链条的两端。西瓜是鲜食水果，控制重心在田间，靠的是产区的非疫状态和整个生长季的监测记录；可可豆是加工类农产品，控制重心随之往后移到溯源、挑拣与出证。这个差别也决定了进口商应当在哪个环节投入精力：一票西瓜货能不能走，通常在种下去的时候就已经决定；一票可可豆能不能走，则要到加工和装运阶段才见分晓。

2026 年的主要进展

第 145 号：乌兹别克斯坦鲜食西瓜

法律依据包括《生物安全法》《进出境动植物检疫法》及其实施条例、《食品安全法》及其实施条例、《进境水果检验检疫监督管理办法》，以及中乌双方签署的议定书。

产地限于乌兹别克斯坦的西瓜产区。地块和包装厂须经乌方审核，再由双方共同注册，注册信息包含名称、地址和注册号码。每个出口季开始前，乌方提供注册名单，中方审核后在本国海关网站公布并定期更新。来自名单之外地块或包装厂的货物，走不通这套流程，品质再好也无济于事。对进口商而言，这一环节意味着签约前就要把对方是否在当季名单之内核对清楚，而不是等货物离港后再补。

关注的有害生物共四种：甜瓜迷实蝇、黄瓜黑星病菌、苜蓿黄萎病菌、菊花滑刃线虫。田间管理须实施良好农业操作规范与有害生物综合治理，并按 ISPM 6 开展田间监测；产区本身须是按 ISPM 10 建立并获中方批准的非疫产区。公告并不期待出口方靠检测把问题”检掉”，而是要求其证明这片田里本来就没有这些问题。公告全文已由省级商务主管部门转载（https://commerce.ah.gov.cn/ggfw/gpmyyWTOsw/jqgz/123524731.html）。

第 147 号：非洲伙伴国家的可可豆

公告于 2026 年 10 月 15 日发布，2026 年 12 月 15 日起施行。在这两个日期之间，文本是公开的，但尚未生效——对本月正在起草采购合同的人来说，这个区别很重要，因为它决定了货物在途时究竟适用哪一套规则。把尚未生效的公告当作已经可以操作，是这一阶段最容易出现的误判。

适用范围划得很紧：在出口国境内种植和加工、未经烘焙的可可籽粒，去除果肉和果荚，经发酵、干燥、筛选等工艺制成。”未经烘焙”是关键限定；可可膏、可可脂、可可粉不在其内，仍按原有规定管理。

生产加工企业须经出口国官方审核，再由海关总署批准注册，注册名单在贸易开始前提供并在审核后公布，且会在海关网站上持续更新。这项核对应当在第一份合同之前完成，而不是等到货物到港——来自未注册工厂的货物没有合规通道，事后补办也难以追认。

公告列明六种关注有害生物：花生豆象、可可花瘿病菌、可可黑荚病菌、黑根腐病菌、木层孔褐根腐病菌、橡胶白根病菌。名单之外的有害生物并非不受关注，而是这六种被单独列出，作为田间监测与出口前检验的重点对象。

装运前要求分为四个层次。种植环节：实施良好农业操作规范与有害生物综合治理，监测防治记录至少保留两年，不得使用中方禁用的农药。加工环节：可溯源至种植基地，人工挑拣筛选，清洁除杂。包装环节：木质包装须符合 ISPM 15，箱体以中英文标注产品名称、国家、产地、注册号，并注明”输往中华人民共和国”，集装箱须加封识。检验环节：贸易开始前两年按不低于 2% 的比例抽样，两年内无植物检疫问题可降至不低于 1%；植物检疫证书须附指定英文表述的附加声明。四个层次是递进的：任何一层缺证据，后面的检验都无法替代前面的记录。

不合格处置是分级的。来自未注册企业、无有效植物检疫证书、不符合食品安全标准的，作退回或销毁处理；发现检疫性有害生物活体、植物残体或土壤的，可作退回、销毁或检疫除害处理；海关总署可暂停相关企业的进口，并根据整改结果决定是否取消其注册资格。

适用范围与贸易背景

圣多美和普林西比的可可豆仍按 2024 年第 120 号公告执行，不适用第 147 号。标题中的”非洲建交国家”描述的是这份公告的框架，并不意味着把非洲大陆的每一个产地一次纳入。核对产地时，应当以公告正文和随附名单为准，而不是从标题推断。

10 月 14 日，海关总署发布前三季度数据：货物贸易进出口 39.94 万亿元，同比增长 18.8%；出口 23.2 万亿元，增长 16.4%；进口 16.74 万亿元，增长 22.3%；9 月当月进出口 5.16 万亿元，增长 27.5%；自零关税国家进口 8675.3 亿元，增长 15.3%（http://www.customs.gov.cn/）。

对外资企业的实务含义

先看时间表，再签合同。 西瓜准入已经生效；可可豆准入要到 2026 年 12 月 15 日才生效。现在签订、11 月发运的合同，应当明确写出这一时间差的风险由哪一方承担，例如约定以准入生效为交货前提，或对退运费用作出安排。

两边都要核对注册。 西瓜看种植地块与包装厂，可可豆看加工厂。交易对方不在名单内，单证做得再好也无法补救，这一点在两种产品上完全一致。

证据要与产品形态匹配。 鲜果靠田间证明，加工类靠工厂证明，两者不能互换模板。同一份质量管理文件，放在两个项目里能起的作用并不相同。

把包装与证书当作查验点。 ISPM 15 木质包装、中英文箱体标注、集装箱封识、附加声明，在工厂做对成本很低，在口岸返工代价很高，且往往无法当场补救。

不要把公告读成贸易政策。 两份文本里没有税目，也没有配额，价格与数量仍属另一场谈判。它们同样不替代进口商注册、标签和产品标准等写在其他文件里的义务。

对于已经在做其他产地同类产品的进口商，这两份公告更像是一次名单复核，而不是一门新生意：原有合同里的检疫条款、包装条款和单证清单，需要按新公告逐条对照一遍。核对的重点不是”能不能进”，而是”这一票的证据链是否完整”。

相关阅读

第一次操作一票货物的进口商，通常还需要同时了解三件相邻的事：境外食品生产企业如何在首票货物发运前完成注册；非疫产区到底证明什么；以及木质包装与标识规则在入境环节如何被查验。这三件事都不在这两份公告的正文里，却直接决定一票货物能否顺利放行。

来源

  • 海关总署 2026 年第 147 号公告（非洲建交国家可可豆植物检疫要求），2026 年 10 月 15 日发布，2026 年 12 月 15 日起施行：http://www.customs.gov.cn/customs/2026-10/15/article_2026101516150313134.html
  • 海关总署 2026 年第 145 号公告（乌兹别克斯坦鲜食西瓜植物检疫要求），全文由安徽省商务厅转载：https://commerce.ah.gov.cn/ggfw/gpmyyWTOsw/jqgz/123524731.html
  • 海关总署公告栏目，用于查询准入公告的最新动态、具体名单与注册企业信息：http://www.customs.gov.cn/customs/302249/index.html
  • 海关总署门户网站及新闻发布，含 2026 年 10 月 14 日发布的前三季度外贸进出口数据：http://www.customs.gov.cn/
Tax Compliance / 税务合规, Tax Incentives / 税收优惠, Tax Types / 税种

China Adjusts Export Tax Rebates: New Energy Vehicles Cut to 9% from April 2027

  • Announcement No. 29 of 2026, issued on 12 October 2026, lowers the VAT export rebate rate for new energy vehicles from 13% to 9% from 1 April 2027.
    2026 年 10 月 12 日发布的 2026 年第 29 号公告，将新能源汽车的增值税出口退税率由 13% 下调至 9%，自 2027 年 4 月 1 日起执行。
  • The same announcement cancels, rather than reduces, the VAT export rebate for electronic cigarette devices and similar products from the same date.
    同一公告对电子烟设备装置等产品采取的是取消而非下调，同样自 2027 年 4 月 1 日起执行。
  • Affected products are identified through two annexes rather than described in the body of the announcement, so classification comes before rate calculation.
    受影响的产品通过两份附件清单界定，而非由公告正文描述，因此商品归类要先于税率测算。
  • For products subject to consumption tax, the export consumption tax policy is not adjusted and refund or exemption continues to apply.
    对征收消费税的产品，出口消费税政策不作调整，继续适用退（免）税政策。
  • The applicable rate follows the export date stated on the export goods declaration, which decides which side of 1 April 2027 a shipment falls on.
    适用税率以出口货物报关单注明的出口日期界定，这条口径决定了一票货物落在 2027 年 4 月 1 日的哪一侧。
  • The export rebate rate library, 2026C version, was issued on 10 October 2026, requiring local audit systems to be upgraded and barring unilateral rate changes.
    出口退税率文库 2026C 版于 2026 年 10 月 10 日发布，要求各地升级审核系统，并严禁擅自改变退税率。

China Adjusts Export Tax Rebates: New Energy Vehicles Cut to 9% from April 2027 | 中国调整出口退税：新能源汽车退税率自 2027 年 4 月起降至 9%

Overview

On 12 October 2026, the Ministry of Finance and the State Taxation Administration issued Announcement No. 29 of 2026 on export tax rebates. It lowers the value-added tax export rebate rate for new energy vehicles from 13% to 9%, and removes the VAT export rebate altogether for electronic cigarette devices and certain related products. Both changes take effect on 1 April 2027 and are scoped by product lists attached to the announcement.

Consumption tax treatment is untouched, and the applicable rate follows the export date on the export goods declaration. For exporters, the practical question is therefore less the rate than which side of 1 April 2027 a shipment falls on.

Key developments in 2026

What the announcement changes

Article 1 provides that, from 1 April 2027, the VAT export rebate rate for new energy vehicles is reduced from 13% to 9%, with the product list in Annex 1. Article 2 provides that, from the same date, the VAT export rebate for electronic cigarette devices and similar products is cancelled, with the product list in Annex 2.

The two are not the same kind of change. One reduces a rate; the other withdraws an entitlement. A product in Annex 1 still receives a rebate on export, at a lower rate. A product in Annex 2 receives no VAT rebate at all, which changes the cost structure of the transaction rather than its rate.

Scope is set by the annexes

Both articles point to lists in the annexes rather than describing goods in the body of the text. The reference to new energy vehicles in the title is a summary, not the legal boundary. The first step for any exporter is to match its portfolio against Annex 1 and Annex 2, item by item, using the classification under which goods are actually declared.

VAT and consumption tax run on separate tracks

Article 3 provides that, for listed products subject to consumption tax, the export consumption tax policy is not adjusted and the refund or exemption continues to apply. Both taxes are often discussed together in export pricing. A lower VAT rebate rate implies no change in consumption tax treatment: the two have different bases, rules and refund processes, and the announcement adjusts only one.

The declaration-date rule

Article 4 provides that the rate for the listed products is determined by the export date stated on the export goods declaration. This is the transition mechanism, and the provision most likely to matter day to day.

Goods declared before 1 April 2027 remain subject to the rate in force at the time of that declaration; the new rates attach to declarations made on or after that date. The reference point is the declaration date, not the contract, invoice, payment or factory-departure date. Exporters shipping near the boundary should treat the declaration date as the controlling variable, confirm how their broker records it, and keep the declaration on file.

The 2026C library

On 10 October 2026, the State Taxation Administration issued the export rebate rate library, 2026C version (Shuizong Huolao Han [2026] No. 214), requiring local authorities to upgrade audit systems and prohibiting unilateral changes to rates.

This is how the announcement reaches the declaration and refund systems: the library is what the audit software reads, and local practice is expected to follow it. The version is also a checkpoint: where an internal tax code points to an earlier version, a calculation may use a rate the system will not apply on assessment.

Practical implications for foreign businesses

  • Map the portfolio against both annexes first. Scope is set by the lists, and the two carry different consequences. A review at the ten-digit classification level underpins every later step.
  • Treat the declaration date as the boundary. Goods declared on or after 1 April 2027 fall under the new treatment regardless of when the contract was signed or goods produced.
  • Do not read the VAT change across to consumption tax. Where consumption tax applies, the export policy is unchanged; pricing sheets that merge the two taxes should be separated.
  • Distinguish a cut from a cancellation internally. A 9% rebate still produces a refund; a cancelled one produces none. Cash-flow forecasting and explanations to headquarters should treat them separately.
  • Re-run refund calculations transaction by transaction. The effect depends on product mix, declared value and the rate for each item, so a portfolio average is likely to mislead.
  • Reconcile internal tax codes with the 2026C library. Where an ERP system or broker template uses an earlier version, reconcile it before the first declaration under the new rates.

Related reading

  • China’s export tax rebate framework: rates, catalogues and declaration practice
  • Consumption tax on exported goods: refund and exemption rules
  • New energy vehicle exports from China: classification and certification essentials
  • How tax rate libraries are updated and how far they bind local practice

Sources

  • Ministry of Finance, Tax Policy Department — Announcement No. 29 of 2026, full text including Articles 1 to 4 and both annexes: https://szs.mof.gov.cn/zhengcefabu/202610/t20261012_4002592.htm
  • State Taxation Administration, tax policy and regulation database — record of the announcement and related rebate rules: https://fgk.chinatax.gov.cn/
  • Beijing Municipal Tax Service, taxpayer knowledge base — policy collection including rate library updates: https://znhd.beijing.chinatax.gov.cn:8443/znhdzsknsrd/index?from=zcfg
  • State Taxation Administration — announcements and rate library releases: https://www.chinatax.gov.cn/
  • Ministry of Finance, Tax Policy Department — release index for the announcement and annexes: https://szs.mof.gov.cn/zhengcefabu/202610/t20261012_4002592.htm
  • State Taxation Administration — library and audit system notices for local authorities: https://fgk.chinatax.gov.cn/

中国调整出口退税：新能源汽车退税率自 2027 年 4 月起降至 9%

概述

2026 年 10 月 12 日，财政部、税务总局发布 2026 年第 29 号公告，对出口退税作出调整。公告将新能源汽车的增值税出口退税率由 13% 下调至 9%，并对电子烟设备装置等产品取消增值税出口退税。两项调整均自 2027 年 4 月 1 日起执行，适用产品范围由公告所附清单界定。

公告对受影响产品的消费税待遇未作改动，并设定一条统一的过渡口径：适用税率以出口货物报关单注明的出口日期界定。因此，对出口企业而言，未来数月真正需要回答的问题，与其说是税率本身，不如说是一票货物落在 2027 年 4 月 1 日的哪一侧。

需要说明的是，公告调整的是退税率与适用范围，并未改变出口退（免）税的基本申报程序。企业原有的单证留存、申报期限与审核流程继续适用，变动集中在两点：哪些产品在范围内，以及某票货物适用哪一档税率。两份附件分别对应下调与取消两种处理，核对时宜分别标注，不宜合并为一张清单处理。这一区分也影响与海外客户、供应商的沟通方式：属于可预见的价格要素，宜在合同条款中提前安排，而不是等到报关时再作说明。

2026 年主要进展

公告调整了什么

第一条规定，自 2027 年 4 月 1 日起，将新能源汽车的增值税出口退税率由 13% 下调至 9%，具体产品清单见附件 1。第二条规定，自同日起，取消电子烟设备装置等产品的增值税出口退税，具体产品清单见附件 2。

两条的性质并不相同。一条是下调税率，另一条是取消待遇。列入附件 1 的产品仍可就出口取得退税，只是税率降低，围绕它的申报、匹配、退税申请等流程继续运转。列入附件 2 的产品则不再取得增值税出口退税，改变的是交易的成本结构，而不只是税率高低。这一区别在内部沟通中容易被”退税率调整”四个字掩盖，但在财务处理上并不相同：前者是退税额减少，后者是该项退税不再存在。

产品范围由附件界定

两条均指向附件中的产品清单，而非在正文中描述货物本身。标题层面的”新能源汽车”是一句概括，不是法律边界。因此，出口企业的第一步实务动作，是按实际报关使用的商品归类，逐项比对附件 1 与附件 2。若企业同时出口两类产品，两份附件须分别核对，因为后果并不一样。

这一步往往需要关务、税务与业务部门共同完成。单靠财务口径，很难判断某个具体型号究竟落入哪一份清单；而归类一旦有偏差，后续的退税测算与合同定价都会随之偏离。对存在多种配置或选装件的产品，还应确认附件清单是按整机归类还是按部件归类，这一判断会直接影响最终适用哪一档税率。

增值税与消费税分属两条线

第三条规定，对上述产品中征收消费税的产品，出口消费税政策不作调整，继续适用消费税退（免）税政策。这一点之所以重要，是因为在出口定价的实际讨论中，两个税种常被放在一起。增值税退税率下调，并不意味着消费税待遇发生任何变化。两者计税依据不同、管理规则不同、退还流程也不同，而本次公告只调整了其中之一。对同时涉及两类税种的产品，建议在内部台账中分别列示，避免一处口径变动牵连另一处。

由此带来的实务提示是：把两个税种合并在一张测算表里的做法，需要拆开重新核对。对既涉及增值税退税、又涉及消费税退（免）税的产品，两张表的适用规则应分别标注，避免因一处变动而误改另一处。

以报关单出口日期界定的过渡规则

第四条规定，所列产品的出口退税率以出口货物报关单注明的出口日期界定。这是过渡安排，也是最容易在日常操作中产生分歧的条款。

在 2027 年 4 月 1 日之前报关出口的货物，仍适用报关时有效的退税率；新税率适用于该日及之后报关的货物。判断基准是报关单上注明的出口日期，而不是合同签订日、发票开具日、收款日或货物出厂日。对于发货时点临近这条分界线的企业，建议把报关日期作为控制变量，事先与报关代理确认其记录方式，并留存报关单，因为退税审核环节看的正是这份单证。

还有一种情形值得留意：若一批货物因故改单、退关后重新申报，报关单上的出口日期会随之变化，适用税率也应重新确认。这类情况在临近生效日的出货高峰中并不罕见，提前与报关代理约定处理方式，比事后追溯更为稳妥。此外，出口日期与收汇、开票时点并不必然同步，财务在归档时宜以报关单为准，而不是以账面确认收入的日期为准。

2026C 版退税率文库与系统准备

2026 年 10 月 10 日，税务总局发布出口退税率文库 2026C 版（税总货劳函〔2026〕214 号）。随文库下发的通知要求各地税务机关升级审核系统，并明确严禁擅自改变退税率。

这是公告在实际操作中传导至报关与退税系统的通道。退税申请进入审核时，审核软件读取的正是该文库；各地执行也被要求以文库为准，而不是另行偏离。对企业来说，文库版本同时是一个可用的校验点：如果内部税码或主数据表仍指向旧版本，测算时采用的税率可能并非系统在审核时实际适用的税率。文库升级通常由系统服务商或内部信息部门完成，税务与关务团队宜在升级后做一次抽样验证，确认常用商品编码对应的税率已同步更新。

对外资企业的实务意义

  • 先比对两份附件，再做任何测算。 适用范围由清单确定，两份清单的后果不同。按十位商品编码做一次归类复核，是后续所有步骤的基础。
  • 把报关日期而非发货日期当作分界线。 计划在 2027 年 4 月 1 日及之后报关的货物，无论合同何时签订、货物何时生产，都适用新的处理方式。
  • 不要把增值税的变化推及消费税。 对征收消费税的产品，出口消费税政策并未调整。把两个税种合并在同一张表里测算的做法，建议拆开处理。
  • 在内部报告中区分”下调”与”取消”。 9% 的退税率仍会产生退税款，取消则不再产生。两者在现金流预测中的处理方式不同，向总部解释口径时也应分开说明。
  • 按交易逐笔重算退税，而不是套用总体假设。 变化的影响取决于产品结构、申报价格与每一项商品的适用税率，用平均率做组合层面的估算容易失真。
  • 核对内部税码是否与 2026C 版文库一致。 若企业资源计划系统或报关行的模板仍沿用旧版文库，建议在新税率下的首次报关前完成对账，并把报关单与退税资料一并归档。

在实际操作中，企业通常还要回答三个问题：出口产品是否落入附件 1 或附件 2、报关时点能否与业务节奏匹配、内部系统与文库版本是否对齐。把这三项前置核对，可以减少申报环节的反复。

对于产品线较宽的企业，建议按商品编码建立一张对照表，标注适用附件、现行税率与新税率生效后的税率，并按季度复核一次。这样在 2027 年 4 月之前，定价、合同条款与系统参数就有条件同步调整，而不必等到首批货物报关时才发现口径不一致。对于以出口为主要销售渠道的企业，这张对照表也可以作为与海外客户沟通价格调整的依据，使双方对变化的来源有共同的事实基础。

相关阅读

以下主题可作为进一步核对的起点。

  • 中国出口退税框架：税率、商品目录与报关实务
  • 出口货物的消费税：退（免）税规则
  • 中国新能源汽车出口：商品归类与认证要点
  • 退税率文库如何更新，以及它在多大程度上约束地方税务机关的执行口径

来源

  • 财政部税政司·2026 年第 29 号公告全文（含第一条至第四条及两份产品附件）：https://szs.mof.gov.cn/zhengcefabu/202610/t20261012_4002592.htm
  • 国家税务总局税收政策法规库·公告及相关出口退税规则的汇总收录：https://fgk.chinatax.gov.cn/
  • 北京市税务局税费知识库·含出口退税率文库更新在内的政策汇编：https://znhd.beijing.chinatax.gov.cn:8443/znhdzsknsrd/index?from=zcfg
  • 国家税务总局官网·公告发布与出口退税率文库：https://www.chinatax.gov.cn/
  • 财政部税政司·公告及附件发布索引：https://szs.mof.gov.cn/zhengcefabu/202610/t20261012_4002592.htm
  • 国家税务总局·面向各地税务机关的文库与审核系统通知：https://fgk.chinatax.gov.cn/
Tax Compliance / 税务合规, Tax Types / 税种

China’s Unified National Tax Penalty Benchmark 2026: What Changes on 1 November

  • The State Taxation Administration has issued the National Tax Administrative Penalty Discretion Benchmark (2026 Edition), effective 1 November 2026.
    国家税务总局发布《全国税务行政处罚裁量基准（2026 年版）》，自 2026 年 11 月 1 日起施行。
  • The benchmark applies nationwide, replacing a landscape in which discretion standards were set province by province and then region by region.
    该基准在全国范围统一适用，改变了此前由各省、后由各区域分别确定裁量标准的格局。
  • It optimises the discretion tiers, applicable conditions and specific standards for 9 categories and 66 tax administrative penalty items.
    其对 9 类 66 项税务行政处罚事项的裁量阶次、适用条件、具体标准作了全面优化。
  • A separate list of “minor violations not punished” was issued at the same time, covering 8 penalty items distilled from the benchmark.
    同时发布的《税务行政处罚”轻微不罚”事项清单》，涵盖从裁量基准中归纳的 8 项行政处罚事项。
  • The reform path ran from province-level uniformity to regional uniformity and then to a single national standard, with regional benchmarks jointly issued by provincial bureaus from early 2025.
    这一改革路径由省内统一走向区域统一，再走向全国统一；2025 年初起，各区域省级税务局已先后联合发布区域裁量基准。
  • The benchmark constrains how tax authorities exercise discretion; it does not alter a taxpayer’s filing and payment obligations.
    裁量基准约束的是税务机关如何行使裁量权，并不改变纳税人的申报与缴纳义务。

China’s Unified National Tax Penalty Benchmark 2026: What Changes on 1 November | 中国全国税务行政处罚裁量基准 2026：11 月 1 日起的变化

Overview

The State Taxation Administration has published the National Tax Administrative Penalty Discretion Benchmark (2026 Edition), which takes effect on 1 November 2026. Its significance lies in its geographic reach: for the first time, the standards guiding how tax authorities select and calibrate penalties apply uniformly nationwide.

The benchmark covers 9 categories and 66 tax administrative penalty items, and it was issued alongside a list of “minor violations not punished” covering 8 items. Together they change the framework within which a compliance failure is assessed, and they are relevant to any business that operates in more than one province.

Key developments in 2026

One benchmark for the whole country

Before this edition, discretion standards were set lower in the system: provinces adopted their own benchmarks, and later groups of provinces issued joint regional ones. A company operating in several provinces could face different treatment for the same violation, not because the law differed but because the standard did.

The 2026 edition consolidates this into a single national instrument with a common effective date. The change is one of standardisation: how existing items are graded and applied becomes uniform.

Nine categories, sixty-six items

The benchmark addresses 9 categories and 66 tax administrative penalty items. For each, it optimises three elements: the discretion tiers, the conditions under which each tier applies, and the specific standards attached to them.

The stated objectives are more reasonable division of items, more scientific discretion factors and a more precise scale. In practice these determine whether a set of facts is treated as minor, ordinary or serious, and so what penalty range a taxpayer can expect.

The “minor violations not punished” list

The accompanying list of penalty matters where a minor violation is not punished covers 8 items, distilled from the benchmark. It sits alongside the benchmark rather than replacing it, identifying circumstances in which a violation, though established, does not attract a penalty.

The list is best read as a defined exception, not a general leniency policy. Where its conditions are met, it provides a basis for arguing that no penalty should be imposed; where they are not, the ordinary benchmark applies.

How the benchmark arrived here

The reform moved from uniformity within a province, to uniformity within a region, to uniformity across the country.

In early 2025, provincial bureaus in the Northeast, Southwest, Northwest, Central-South, North China and East China regions successively issued joint regional benchmarks. Those were the intermediate step; the 2026 edition completes the progression at national level.

What local authorities are required to do

The announcement sets expectations for local tax authorities: penalties must be imposed strictly in accordance with the law, decisions must be made within the range of the discretion benchmark, and the lawful rights and interests of taxpayers and fee payers must be protected.

The instruction is directed at the authorities, not at taxpayers. The benchmark governs the exercise of public power; it does not add to, or relieve a company of, its obligations to register, file, report and pay on time.

Practical implications for foreign businesses

  • Read the benchmark as a predictability gain, not a discount. For a multi-province operation, the same facts should now be assessed against the same standard, making compliance design and provisioning more tractable.
  • Use the “minor violations not punished” list as a documented defence, and check its conditions first. The list covers 8 defined items. It is an exception with conditions, not a general exemption, so the file should show how each condition is met.
  • Keep the benchmark in its proper place. It constrains the authority’s choice of penalty; it does not change filing deadlines, documentation requirements or payment obligations. Compliance work upstream of an audit remains the primary risk control.
  • Revisit penalty provisioning across entities. Where a group has subsidiaries in several provinces, one standard gives a common basis for estimating exposure and explaining it to a parent or auditor.
  • Brief local finance teams on the 1 November date. The benchmark applies from that date, so reviews, voluntary disclosures or remediation that straddle the change should note which standard applies to which period.
  • Treat the two documents as a pair. The benchmark sets the tiers and the list carves out the exceptions; reading one without the other gives an incomplete picture of how a specific issue would be handled.

Related reading

  • China’s tax audit and assessment process: what to expect from a review
  • Penalty and late-payment rules under the Tax Collection and Administration Law
  • Managing tax compliance across multiple provinces in China
  • Voluntary disclosure and remediation practice for foreign-invested enterprises

Sources

  • State Taxation Administration — official announcements, including the 2026 edition of the national penalty discretion benchmark: https://www.chinatax.gov.cn/
  • Xinhua report of 6 October 2026 — coverage of the benchmark, the 9 categories and 66 items, and the 8-item list: https://big5.china.com.cn/gate/big5/news.china.com.cn/2026-10/06/content_118723541.shtml
  • Tax policy and regulation database — consolidated record of tax rules and penalty provisions: https://fgk.chinatax.gov.cn/
  • The State Council policy library — policy documents and implementing notices: https://www.gov.cn/zhengce/
  • State Taxation Administration — the announcement page for the benchmark and the accompanying list: https://www.chinatax.gov.cn/
  • Tax policy and regulation database — reference texts for the underlying penalty provisions: https://fgk.chinatax.gov.cn/

中国全国税务行政处罚裁量基准 2026：11 月 1 日起的变化

概述

国家税务总局公布《全国税务行政处罚裁量基准（2026 年版）》，自 2026 年 11 月 1 日起施行。它的意义与其说在于某一条具体规则，不如说在于适用范围：指导税务机关如何选择与衡量处罚的标准，第一次在全国范围内统一适用。

该基准覆盖 9 类 66 项税务行政处罚事项，并与一份涵盖 8 项事项的《税务行政处罚”轻微不罚”事项清单》一并发布。两份文件共同改变了合规问题被评估时所处的框架，对在多个省份经营的企业尤为相关。

对已在华设立多家实体的外资集团而言，这一变化更多影响内部风险口径的统一，而不是某一次具体处罚的结果。此前各区域标准并存时，同类问题在不同省份的结论可能不一致，集团层面难以用一套假设做汇总；统一之后，至少在这 9 类 66 项事项上，各地面对的是同一份文本。

2026 年主要进展

全国共用一套基准

在此版本之前，裁量标准由税务系统的较低层级确定。各省制定本省基准，其后若干省份又联合发布区域基准。因此，在多省经营的企业，可能因为裁量标准不同，而对同一类违法行为面对不同处理，尽管法律条文本身并无差异。

2026 年版将上述安排整合为一份全国统一的文件，并设定了统一的施行日期。这一变化属于结构层面的调整：重点不在于增加事项，而在于把既有事项的分级与适用方式统一起来。

需要区分的是，统一的是裁量标准，而不是法律条文本身。处罚的种类与幅度仍由相关法律法规设定，基准处理的是在同一法定区间内如何选择的问题：哪些情节应当从轻，哪些应当从重，各档之间如何衔接。这一区分决定了企业评估风险时的正确顺序：先看行为本身是否构成违法，再看它落在哪一档，最后才是具体幅度。把顺序倒过来，容易把标准统一误读为处罚减轻。

9 类 66 项

基准针对 9 类 66 项税务行政处罚事项，对每一项优化三个要素：裁量阶次、各阶次的适用条件，以及与之对应的具体标准。

据公告表述，优化的目标是使事项划分更合理、裁量因素更科学、裁量尺度更精确。落到实务中，这些要素决定的正是：一组具体事实会被归入轻微、一般还是严重，从而决定纳税人可以预期怎样的处罚区间。

三个要素彼此关联：阶次回答分为几档，适用条件回答什么情形进入哪一档，具体标准回答进入该档之后如何确定处罚。对纳税人而言，最有用的往往不是具体幅度，而是适用条件，因为它把事实与结论之间的对应关系写清楚了，也使内部复核有了可引用的依据。

“轻微不罚”事项清单

同时发布的《税务行政处罚”轻微不罚”事项清单》，涵盖从裁量基准中归纳的 8 项行政处罚事项。它与基准并行，而不是替代基准；其运作方式，是列出虽已构成违法、但不予处罚的具体情形。

这份清单更宜理解为一项有明确边界的例外，而不是普遍性的从宽政策。对纳税人而言，它的价值在于所列条件：条件满足时，清单提供了主张不予处罚的依据；条件不满足时，仍回到基准的一般规则。

因此在实务中，主张适用的前提是把事实与清单条件逐项对应，而不是笼统说明情节轻微。清单只覆盖 8 项事项，超出这一范围的情形，仍应回到基准中寻找从轻或减轻的依据，两条路径不宜混用。

基准的形成路径

这一改革的推进顺序值得留意，因为它解释了最终文件为何呈现现在的形态：先是在一个省范围内统一，接着在一个区域内统一，最后在全国范围内统一。

2025 年初，东北、西南、西北、中南、华北、华东等区域的相关省级税务局已先后联合发布各区域裁量基准。这些区域文件是中间步骤；2026 年版在全国层面完成了这一进程，也使此前各区域的成果有了共同的参照。

对在此之前已经形成的区域实践而言，2026 年版并非推倒重来，而是把这些区域安排收敛到同一套表述之下。这也意味着，此前按区域标准形成的内部判断，需要按全国文本重新核对一次，尤其是那些原本依赖本地口径作出的处理。

对各地税务机关的要求

公告对各地税务机关提出了明确要求：严格依法依规实施处罚，在裁量基准范围内作出处罚决定，保障纳税人缴费人的合法权益。

这项要求指向的是税务机关，而不是纳税人，这一区分很重要。基准约束的是公权力的行使方式；它既不增加、也不减免企业自身的登记、申报、报送与按期缴纳义务。

从企业角度看，这一表述也提供了一个沟通基础：在处罚决定作出之前，可以要求说明所适用的裁量阶次及其依据，并在陈述申辩环节针对适用条件提出意见。这属于程序层面的权利，与行为是否构成违法是两个不同的问题。

对外资企业的实务意义

对外资企业来说，这份基准更接近一本参照手册，而不是一份需要逐条执行的新义务清单。它描述的是税务机关在遇到某类问题时通常会如何分级处理，企业可以据此判断自身的风险位置，也可以据此准备说明材料。以下六点是较为直接的用法，既涉及判断口径，也涉及内部文档的准备方式。

  • 把基准理解为可预期性的提升，而不是处罚的减免。 对跨省经营的企业而言，好处在于同一组事实如今应对应同一套标准，内部合规设计与准备金的计提因此更容易安排。
  • 把”轻微不罚”清单当作有据可依的抗辩，并先核对条件。 清单涵盖 8 项明确事项，属于附条件的例外，而非普遍豁免；主张时应在案卷中说明各项条件如何满足。
  • 把基准放在它该在的位置。 它约束的是税务机关对处罚的选择，并不改变申报期限、资料要求或缴纳义务。稽查之前的合规工作，仍是风险控制的主要环节。
  • 重新审视各实体的处罚准备金。 当集团在多个省份设有子公司时，统一的全国标准为估算风险敞口提供了共同基础，也便于向母公司或审计机构解释。
  • 就 11 月 1 日这一时点向本地财务团队作说明。 基准自该日起适用，跨越这一时点的自查、主动披露或整改，宜注明各期间分别适用哪一套标准。
  • 把两份文件成对阅读。 基准设定阶次，清单划出例外；只看其中一份，对某个具体问题会得到不完整的判断。

总体来看，这次调整对企业的直接要求并不多，更多是内部文档与判断口径的更新。比较务实的做法是：把 9 类 66 项中与本企业常见风险相关的部分摘出来，标注对应的阶次与适用条件，交给各地财务负责人共用；同时把 8 项轻微不罚事项单独列一页，说明适用条件与所需证据。这样在遇到具体问题时，各地团队面对的是同一份材料，而不是各自的区域经验。

需要强调的是，基准统一并不改变企业的合规义务。申报、缴纳与资料留存的要求仍按现行规定执行，日常的账务与票据管理依旧是风险控制的基础；基准只是在问题发生之后，约束处理方式的那一环。把两者分清，既能避免因为标准统一而放松日常管理，也能避免在问题已经发生时错过可以援引的条件。对于在华经营时间较长、经历过区域标准并存阶段的企业，建议把过去几年的处理案例按新文本重新归类一次，看看哪些判断仍站得住，哪些需要修正。

相关阅读

以下主题与本文所涉规则直接相关，可作为进一步核对的起点。

  • 中国税务稽查与评估流程：一次检查通常包含哪些环节
  • 《税收征收管理法》下的处罚与滞纳金规则
  • 在华跨省经营时的税务合规管理与内部口径统一
  • 外商投资企业的主动披露、整改实务与相关程序要点

来源

  • 国家税务总局官网·公告发布，含《全国税务行政处罚裁量基准（2026 年版）》：https://www.chinatax.gov.cn/
  • 新华社 2026 年 10 月 6 日报道·基准、9 类 66 项与 8 项清单的相关报道：https://big5.china.com.cn/gate/big5/news.china.com.cn/2026-10/06/content_118723541.shtml
  • 国家税务总局税收政策法规库·税收规则与处罚条款的汇总收录：https://fgk.chinatax.gov.cn/
  • 中国政府网政策库·政策文件及实施通知：https://www.gov.cn/zhengce/
  • 国家税务总局·基准及配套清单的公告页面：https://www.chinatax.gov.cn/
  • 国家税务总局税收政策法规库·处罚条款的参考文本：https://fgk.chinatax.gov.cn/
Greater Bay Area / 大湾区, Living Guide / 来华生活指南

Guangdong’s Twin Consumer-Protection Rules: What Cross-Border Retail Must Change

  • Two Guangdong consumer-protection regulations were adopted on 31 July 2026 and took effect together on 1 October 2026.
    广东两部消费维权法规于2026年7月31日通过，并自2026年10月1日起同日施行。
  • The pair follows a “general plus dedicated” model: one sets the province-wide baseline, the other governs cooperation with Hong Kong and Macao.
    两部法规采用”综合加专项”的组合模式：一部确立全省通用的基线规则，另一部规范与香港、澳门的协作。
  • The general regulation focuses on six institutional directions and 17 sectors where complaints cluster, including prepaid services, education and training, travel and telecommunications.
    综合条例聚焦六大制度方向，以及预付式经营、教育培训、旅游出行、电信服务等17个投诉高发领域。
  • Delivery sealing, review display, algorithmic pricing, auto-renewal and prepaid balances are each addressed with specific operational duties rather than general principles.
    外卖封口、评价展示、算法定价、自动续费与预付款余额，均以具体操作义务而非原则性表述加以规范。
  • The cooperation regulation is the country’s first local legislation on consumer protection cooperation across provincial-level regions and different legal jurisdictions.
    协作规定是全国首部跨省级行政区、跨不同法域的消费者权益保护协作地方立法。
  • Cross-border redress runs through two channels — transfer of complaints between consumer councils, and online mediation of cross-border disputes.
    跨境维权经由两条通道展开——消委会之间的投诉转办，以及跨境消费纠纷的线上调解。

Guangdong’s Twin Consumer-Protection Rules: What Cross-Border Retail Must Change | 广东两部消费维权法规同步施行：跨境零售需要调整什么

Overview

Two Guangdong regulations took effect on 1 October 2026. The Guangdong Provincial Regulation on the Protection of Consumer Rights and Interests sets a province-wide baseline for how goods and services are sold to consumers. The Guangdong Provincial Regulation on Promoting Consumer Rights Protection Cooperation in the Guangdong-Hong Kong-Macao Greater Bay Area governs how the province’s consumer bodies work with their counterparts in Hong Kong and Macao. Both were adopted on 31 July 2026 at the 26th session of the Standing Committee of the 14th Guangdong Provincial People’s Congress, and the provincial government has published an outline of the key points.

The drafting approach is described officially as a combination of a comprehensive statute and a dedicated one: the first supplies the general rules, the second addresses the cross-border dimension a provincial statute cannot settle alone. For retailers, restaurant and delivery operators, platforms serving Guangdong customers and brands selling into the Greater Bay Area, the effect is a set of concrete operating duties — how a delivery bag is sealed, how reviews are displayed, how prices are set, how a subscription is renewed and how a prepaid balance is protected. This briefing sets out what the two regulations require, the sectors they emphasise, and the process changes operators may need to make.

Key developments in 2026

One date, two statutes

The two regulations share an adoption date of 31 July 2026 and a commencement date of 1 October 2026, as the provincial justice department has confirmed in its note on the dates. Because they came into force on the same day, an operator cannot comply with one and defer the other: the general baseline and the cross-border cooperation duties apply together.

The general regulation: six directions, seventeen sectors

The provincial market regulator summarises the general regulation as advancing six areas of institutional innovation: coordinated governance, supervision of new forms of business, remediation of pressure points that affect daily life, protection of information security, access to remedies, and the building of a sound consumption environment. Alongside those directions, the regulation concentrates on 17 sectors where complaints cluster, naming prepaid services, education and training, travel, and telecommunications services among them.

That combination is worth noting for compliance planning: the six directions describe the intent, while the sector list indicates where enforcement attention is likely to sit. A business operating in one of the named sectors should expect its standard terms, refund practices and complaint handling to be read against the new baseline.

Six rules that change daily operations

Delivery sealing. A catering operator that delivers food itself, or commissions a third party to deliver it, must use containers, utensils and packaging that meet food safety standards, must take measures to seal the food for delivery, and must ensure that the seal cannot be restored once opened and is easy for the consumer to identify. Where food has not been sealed as required, or the seal is damaged, the courier is entitled to refuse delivery and the consumer is entitled to refuse acceptance.

Reviews and data. Operators may not alter, fabricate or conceal consumer reviews. Nor may they display reviews in a misleading way — for example by placing positive reviews first and negative ones last, or by failing to distinguish reviews of different goods and services clearly. Fabricated click volumes, play counts, follower numbers, likes and tips are likewise prohibited.

Algorithmic pricing. Operators may not, without the consumer’s knowledge, use data, algorithms and platform rules to set a different price or fee standard for the same goods or service under equal transaction conditions, where that differentiation is based on information such as willingness to pay, ability to pay, spending preferences or consumption habits.

Automatic renewal. Before each automatic extension or renewal date, the operator must notify the consumer by SMS, message push or another prominent means of the time of the deduction, the amount, and the way to cancel or change the service. It must also provide a prominent and simple route to cancel or change.

Prepaid consumption. Operators must provide a channel through which consumers can quickly and conveniently check their prepaid balance and transaction records. A decision to suspend business or relocate the service premises must be notified to consumers 30 days in advance. The regulation also promotes the establishment of a prepayment fund escrow system.

Other consumer-facing duties. The regulation creates a seven-day no-reason return right for older consumers in offline purchases, and adds obligations on the protection of payment tools and on information disclosure for blind-box sales.

The Greater Bay Area cooperation regulation

The second statute is described officially as the country’s first local legislation on consumer rights protection cooperation across provincial-level administrative regions and across different legal jurisdictions. It requires the provincial consumer council to strengthen cooperation with the consumer councils of Hong Kong and Macao and to keep a cross-border consumer complaint transfer channel open. It supports the consumer councils of the nine mainland Guangdong cities in the Greater Bay Area in exploring online mediation of cross-border consumer disputes with their Hong Kong and Macao counterparts. It further provides for a regular linkage and information-sharing mechanism, for joint efforts to build a cross-border consumer environment in which shoppers can buy with confidence, and for cooperation on cross-border consumer education and risk alerts.

The market behind the rules

Guangdong’s retail market provides the context. In 2025, total retail sales of consumer goods across the province exceeded 4.6 trillion yuan. In the first half of 2026, market regulators in the province handled 40,700 cases under the “iron fist” enforcement action, with fines and confiscations of 204 million yuan, as recorded in the justice department’s account of the legislative background.

Practical implications for foreign businesses

Write the sealing standard into the delivery specification. The duty is not satisfied by a sticker alone: the seal must be non-restorable once opened and identifiable by the consumer. Operators using third-party delivery should put the requirement into the courier agreement, together with what a rider should do when a seal is missing or damaged.

Audit how reviews are displayed. Sorting rules, default views and the separation of reviews by product variant all fall within the misleading-display prohibition. Marketing teams that buy traffic, engagement or creator promotion should check that no metric presented to consumers is fabricated.

Keep a record of how prices are set. Differential pricing that rests on payment willingness, payment capacity, preferences or habits, applied without the consumer’s knowledge, is the conduct the regulation targets. Documenting the pricing logic and the data used is the practical defence.

Reset renewal reminders and the cancellation path. The notice must reach the consumer before each renewal date and must state the time, the amount and how to stop or change the service. A cancellation route buried in an account menu is unlikely to meet the “prominent and simple” standard.

Make prepaid balances visible and plan for closure. Balance and transaction queries should be self-service and quick. A closure or relocation decision carries a 30-day notice obligation, and the promotion of escrow arrangements signals the direction in which prepaid funds are expected to be held.

Prepare for cross-border complaints. The transfer channel and the online mediation route are the two mechanisms the cooperation regulation provides. Retailers serving visitors from Hong Kong and Macao should make sure that complaint handling, language support and evidence retention can accommodate a case that begins with a consumer council on the other side of the border.

Related reading

  • Earlier notes on consumer-protection and platform obligations for brands selling into China.
  • Our guides to living and shopping in the Greater Bay Area for inbound residents and visitors.

Sources

  • Guangdong Provincial People’s Government — interpretation of the key points of the two regulations: https://www.gd.gov.cn/zwgk/zcjd/snzcsd/content/post_4962906.html
  • Guangdong Provincial Administration for Market Regulation — the six areas of institutional innovation: https://amr.gd.gov.cn/zwdt/mtgz/content/post_4938118.html
  • Guangdong Provincial Department of Justice — adoption and commencement dates: http://sft.gd.gov.cn/sfw/xwdt/qmyfzs/content/post_4938009.html
  • Guangdong Provincial Department of Justice — combined legislative model and retail sales data: http://sft.gd.gov.cn/sfw/fzgz/lfghjhjgzqk/content/post_4937920.html

广东两部消费维权法规同步施行：跨境零售需要调整什么

概述

2026年10月1日，广东两部法规同日施行。《广东省消费者权益保护条例》为全省范围内向消费者销售商品、提供服务的行为设定基线规则；《广东省促进粤港澳大湾区消费者权益保护协作规定》则规范本省消费者组织与香港、澳门相关机构之间的协作方式。两部法规均于2026年7月31日经广东省第十四届人民代表大会常务委员会第二十六次会议通过，省政府已就法规要点作出解读。

官方的表述将这种起草方式概括为”综合加专项”：一部提供通用规则，另一部处理省级立法自身难以单独解决的跨境维度。对零售商、餐饮与配送经营者、服务广东消费者的平台，以及向大湾区销售的品牌而言，实际效果是一组相当具体的操作义务——餐盒如何封口、评价如何展示、价格如何设定、订阅如何续期、预付款余额如何保护。

本文梳理两部法规的要求、重点关注的行业，以及经营者可能需要在日常流程上作出的调整。两部法规的分工也决定了阅读顺序：先看通用规则如何落到具体动作，再看跨境协作如何为这些动作提供救济接口。

2026年的主要进展

同一个日期，两部法规

两部法规的通过日期同为2026年7月31日，施行日期同为2026年10月1日。省司法厅已确认通过时间与施行日期。由于同日生效，经营者无法只遵守其中一部而暂缓另一部：通用基线义务与跨境协作义务自同一时点起并行适用。

综合条例：六个方向，十七个领域

省市场监管部门将综合条例概括为推进六个方面的制度创新：协同治理、新业态监管、民生痛点整治、信息安全守护、维权救济、消费环境建设。除上述方向外，条例还聚焦17个投诉高发领域，并点名预付式经营、教育培训、旅游出行、电信服务等。

这一组合对合规安排有参考价值。六个方向描述的是立法意图，领域清单则提示执法关注可能落在何处。经营业务落在上述领域之一的企业，宜预期其格式条款、退款做法与投诉处理将被对照新基线审视。换言之，规则既覆盖传统交易场景，也把平台、算法等新形态纳入同一套义务框架。

改变日常操作的六项规则

外卖封口。 餐饮服务经营者自行配送或委托第三方配送的，应使用符合食品安全标准的容器、餐具与包装材料，采取措施对配送食品封口，并保证封口一经开启即无法复原、便于消费者辨识。未按规定封口或封口已损坏的，配送员有权拒绝配送，消费者有权拒收。自配送与委托配送两种模式承担同一义务，封口状态的可辨识性因此成为一个可被现场检验的细节。

评价与数据。 经营者不得篡改、编造、隐匿消费者评价，也不得以好评前置、差评后置，或未显著区分不同商品服务评价等误导方式展示评价。虚构点击量、播放量、关注度、点赞、打赏等数据同样被禁止。展示顺序与区分方式本身即构成合规事项，而不只是评价内容的真实性问题。

算法定价。 经营者不得在消费者不知情的情况下，基于支付意愿、支付能力、消费偏好、消费习惯等信息，运用数据和算法、平台规则等手段，对同一商品或服务在同等交易条件下设置不同的价格或收费标准。条文的落点在于”同等交易条件”这一前提，以及消费者是否知情；两者缺一，判断都会不同。

自动续费。 每次自动展期、自动续费日期之前，应以短信、消息推送等显著方式告知消费者扣费时间、金额以及取消或变更服务的方式，并提供显著、简便的取消或变更途径。提醒的内容被具体化为三项要素：扣费时间、金额，以及取消或变更服务的方式。

预付式消费。 经营者应提供快速便捷查询预付款余额、交易记录等信息的渠道。决定停业或迁移服务场所的，应提前30日告知消费者。条例同时推动建立预付款资金存管制度。余额查询是否便捷、停业告知是否提前30日，都是可以被直接检验的动作，而非原则性要求。

其他面向消费者的义务。 条例创设了老年人线下购物七日无理由退货制度，并就支付工具保护、盲盒信息公示等事项增设义务。这些条款看似补充，落实时同样需要对应的流程与界面调整。

大湾区协作规定

第二部法规被官方表述为全国首部跨省级行政区、跨不同法域的消费者权益保护协作地方立法。它要求省消费者委员会与香港、澳门的消费者委员会加强协作，畅通跨境消费投诉转办渠道；支持大湾区内地九市消费者委员会与港澳消费者委员会探索跨境消费纠纷的线上调解；并就健全常态化联动协作与信息共享机制、共同构建跨境放心消费环境、推进跨境消费教育与风险预警协作作出规定。转办与调解分别对应投诉的移交与纠纷的处理，构成跨境消费争议的两级接口。

规则背后的市场

广东的消费市场构成背景。2025年，全省社会消费品零售总额超过4.6万亿元。2026年上半年，全省市场监管部门在”铁拳”行动中查办案件4.07万宗，罚没金额2.04亿元，相关数据见于省司法厅对立法背景的说明。这组数据勾勒出一个体量大、交易频密、投诉量同样可观的消费市场。

对外资企业的实务含义

把封口标准写进配送规范。 仅贴一张标签并不足以履行义务：封口须在开启后无法复原，且便于消费者辨识。使用第三方配送的经营者，应把这一要求写入配送协议，并明确骑手在封口缺失或破损时的处理方式。封口状态一旦成为拒收理由，前端包装设计与后端骑手培训便需要同步调整。

复核评价的展示逻辑。 排序规则、默认视图、按商品规格拆分评价的方式，都可能落入误导性展示的禁止范围。采购流量、互动量或达人推广的市场团队，应确认呈现给消费者的各项数据均非虚构。排序与默认展示通常由产品团队设定，合规复核宜把界面配置一并纳入。

为定价方式留下记录。 基于支付意愿、支付能力、偏好或习惯，在消费者不知情时实施的差别定价，正是条例所针对的行为。留存定价逻辑与所用数据的记录，是实务上的抗辩基础；记录不必复杂，但应能说明同一条件下的价格为何一致或不一致。

重设续费提醒与取消路径。 提醒须在每次续费日期之前送达消费者，并说明扣费时间、金额以及停止或变更服务的方式。把取消入口埋在账户菜单深处，恐难满足”显著、简便”的要求。对订阅制业务而言，提醒时点与取消路径是两项需要落到产品界面的动作，也需要客服端同步掌握。

让预付款余额可查，并为停业作准备。 余额与交易记录的查询应可自助、快捷完成。停业或迁址决定附有提前30日告知的义务；条例对资金存管的推动，则提示了预付款未来宜以何种方式存放。对以预收款为主的业态，这一组动作需要与财务系统对接。

为跨境投诉作准备。 转办渠道与线上调解，是协作规定提供的两项机制。服务港澳来客的零售商，应确保投诉处理、语言支持与证据留存能够承接一起从境外汇消委会启动的案件。案件起点可能在境外，证据与答复的准备也应从那里开始考虑；其中语言与证据两项准备，往往比流程本身更费时间。

延伸阅读

  • 关于面向中国市场销售品牌的消费者保护与平台义务的早期梳理。
  • 关于外籍居民与访客在大湾区生活与购物的指南。

来源

  • 广东省人民政府 — 两部法规要点解读: https://www.gd.gov.cn/zwgk/zcjd/snzcsd/content/post_4962906.html
  • 广东省市场监督管理局 — 两部法规六大创新: https://amr.gd.gov.cn/zwdt/mtgz/content/post_4938118.html
  • 广东省司法厅 — 法规通过时间与施行日期: http://sft.gd.gov.cn/sfw/xwdt/qmyfzs/content/post_4938009.html
  • 广东省司法厅 — 组合立法与社零数据: http://sft.gd.gov.cn/sfw/fzgz/lfghjhjgzqk/content/post_4937920.html
Antitrust & Merger / 反垄断并购, Patent / 专利

China’s Revised IC Layout-Design Regulation: Originality Statements and the New Filing Discipline

  • The revised Regulation on the Protection of Layout-Designs of Integrated Circuits (State Council Order No. 842) was adopted on 10 July 2026, promulgated on 23 July 2026 and took effect on 15 October 2026, in six chapters and 54 articles — the first comprehensive revision in the 25 years since the 2001 regulation.
    《集成电路布图设计保护条例》修订由国务院第 91 次常务会议于 2026 年 7 月 10 日通过，7 月 23 日以国务院令第 842 号公布，自 2026 年 10 月 15 日起施行，共 6 章 54 条，是 2001 年条例施行 25 年来第一次全面修订。
  • A statement of originality becomes a statutory filing document under Article 22, identifying the design area, design points and corresponding functions; where originality lies in the layout as a whole, Article 24 requires a specific explanation, and Article 23 requires the drawings to show the original part clearly.
    第 22 条把独创性声明列为法定登记文件，应指明独创性的设计区域、设计要点及相应功能；作为整体具有独创性的，第 24 条要求具体说明，第 23 条要求提交的图样能清楚显示独创性部分。
  • Article 20 requires an application to rest on genuine creative activity and bars falsification; Article 27 allows rejection, Article 30 lets any person request cancellation, Article 31 treats a cancelled registration as never having existed, and Article 33 adds a restoration procedure.
    第 20 条要求登记申请以真实创作活动为基础、不得弄虚作假；第 27 条规定明显不符合规定的应予驳回，第 30 条允许任何人请求撤销，第 31 条规定被撤销的专有权视为自始即不存在，第 33 条新增权利恢复程序。
  • Protection is measured by the registered copies or drawings, and the statement may be used to interpret originality (Article 34); damages follow actual loss or the infringer’s profit, and for wilful infringement in serious circumstances may be set at one to five times the amount so determined (Article 46).
    保护范围以登记的复制件或图样所显示者为准，独创性声明可用于解释独创性（第 34 条）；赔偿按实际损失或侵权人获利确定，故意侵权且情节严重的，可按上述方法确定数额的 1 倍以上 5 倍以下确定（第 46 条）。
  • The term is 10 years from the filing date or from first commercial exploitation anywhere in the world, whichever is earlier, with an absolute cut-off 15 years after creation; no application filed more than two years after first commercial exploitation anywhere will be registered (Articles 17 and 26).
    保护期为 10 年，自登记申请日或世界任何地方首次商业利用之日起算，以较前日期为准；自创作完成之日起 15 年后不再保护；首次商业利用之日起 2 年内未申请登记的不再予以登记（第 17 条、第 26 条）。
  • Assignments take effect on registration, licences must be recorded within three months of the contract taking effect, pledges require registration (Article 35); a non-voluntary licence may be granted in an emergency, for public interest or to remedy a monopoly, and abuse of layout-design rights is handled under the Anti-Monopoly Law (Articles 39 and 9).
    转让自登记之日起生效，许可须在合同生效之日起 3 个月内备案，出质须办理出质登记（第 35 条）；国家紧急状态、公共利益目的或经认定构成垄断需补救时可给予非自愿许可，滥用布图设计专有权依照《反垄断法》处理（第 39 条、第 9 条）。

China’s Revised IC Layout-Design Regulation: Originality Statements and the New Filing Discipline | 中国《集成电路布图设计保护条例》修订：独创性声明与登记新规

Overview

The revised Regulation on the Protection of Layout-Designs of Integrated Circuits (State Council Order No. 842) was adopted at the 91st executive meeting of the State Council on 10 July 2026, promulgated by Premier Li Qiang on 23 July 2026, and took effect on 15 October 2026. It runs to six chapters and 54 articles and is the first comprehensive revision in the 25 years since the 2001 regulation came into force. The questions and answers released with the revision set out the changes (http://mrdx.cn/content/20260804/Articel02003NR.htm).

Two changes carry most of the practical weight. A statement of originality becomes a statutory filing document, so an applicant must now say where the original design lies and what that part does. And the filing is anchored to genuine creative activity, with rejection, cancellation and restoration procedures around it. The rest of the revision modernises the term, the transaction mechanics and the remedies, and extends coverage to layouts for integrated circuits with photonic and quantum functions.

Key developments in 2026

Originality, on the record. Article 22 adds the statement of originality to the statutory filing documents, identifying the design area, the design points and the corresponding functions. Where originality lies in the layout as a whole, Article 24 requires a specific explanation to that effect. Article 23 requires the copies or drawings to show the original part clearly, so drawings and statement are prepared together.

Scope of protection. Under Article 34, protection is measured by what the registered copies or drawings show, and the statement may explain the originality. It is therefore more than a formality: it becomes an interpretive aid in infringement analysis, and a vague statement narrows the reading of the registration itself.

Filing discipline. Article 20 requires an application to rest on genuine creative activity and prohibits falsification; Article 27 provides for rejection where an application obviously fails to comply. After registration, Article 30 allows any person to request cancellation, and Article 31 treats a cancelled registration as never having existed — a retroactive consequence reaching licences and assignments already recorded. Article 33 adds a procedure for restoring rights. The Ministry of Justice’s commentary explains the statement in these terms (https://www.moj.gov.cn/pub/sfbgw/zwxxgk/fdzdgknr/fdzdgknrjdhy/202608/t20260803_538208.html).

Term and the three dates. Article 17 sets a 10-year term from the filing date or from first commercial exploitation anywhere in the world, whichever is earlier, and ends protection 15 years after creation, whether or not the layout was registered or exploited. Article 26 bars registration where no application is filed within two years of first commercial exploitation anywhere in the world.

Foreign applicants. Article 4 protects a layout created by a foreign national or enterprise where it is first commercially exploited in China, or where the applicant’s country has a protection agreement with China or is party with China to a relevant treaty. Article 5 requires a foreign applicant without habitual residence or a business office in China to appoint a patent agency established in accordance with law.

Transactions. Article 35 requires an assignment by written contract, registered and published, effective on registration; a licence by written contract, recorded within three months of the contract taking effect; a pledge by pledge registration. Article 36 lets co-owners agree how the right is exercised and supplies default rules.

Enforcement and competition. Article 46 measures damages by actual loss or the infringer’s profit, refers to a reasonable multiple of the licence fee where neither can be determined, and allows one to five times that figure for wilful infringement in serious circumstances. Articles 37 and 38 exclude copying for personal use, evaluation, analysis, research and teaching, layouts created on that basis, independent creation of an identical layout, and acts within an exhausted right. Article 39 permits a non-voluntary licence in a national emergency or other extraordinary situation, for public interest, or to remedy a monopoly found by a court or an antitrust authority. Article 9 provides that abuse of layout-design rights to exclude or restrict competition is handled under the Anti-Monopoly Law.

Practical implications for foreign businesses

The statement is a drafting project, not a form. It should be written by the engineers who know which blocks are original and why, then checked by counsel against the drawings to be filed. Because Article 34 lets the statement interpret the scope, the wording chosen at filing sets the ceiling on what can be argued later.

The genuine-creation requirement shifts attention to records: design files, revision histories, tool logs and the identity of those who did the work, which may be needed years later, particularly where a contractor or design house produced the layout. A layout supplied by a firm that did not itself create it deserves scrutiny before filing, because Article 31 reaches back over what is built on the registration.

The calendar is unforgiving. Two years from first commercial exploitation anywhere is short for a group that launches a chip abroad before considering China; ten years is the term, but fifteen years from creation is a ceiling no registration extends.

Transactions have three formal steps: an assignment signed but not registered does not transfer the right; a licence not recorded within three months leaves a compliance gap even if the contract binds the parties; a pledge needs its own registration. Co-ownership is better handled in an agreement.

Licensing now sits alongside competition law explicitly. Article 9 states the consequence, and Article 39 makes a non-voluntary licence a remedy where a monopoly is found. A programme that bundles layouts, ties licences to other products or refuses access on unexplained terms is exposed on two fronts.

Related reading

  • Patent and trademark protection for semiconductor and design businesses, and how the three regimes divide the work.
  • Merger control and antitrust review, including the treatment of intellectual property in competition analysis.
  • Technology licensing, recordal and the tax treatment of royalties paid across the border.

Sources

  • Xinhua Daily Telegraph, questions and answers with the Ministry of Justice and the intellectual property authority on the revision: http://mrdx.cn/content/20260804/Articel02003NR.htm
  • Ministry of Justice, expert commentary on the originality statement system: https://www.moj.gov.cn/pub/sfbgw/zwxxgk/fdzdgknr/fdzdgknrjdhy/202608/t20260803_538208.html
  • People’s Daily Online, reproduction of the questions and answers: https://politics.people.com.cn/BIG5/n1/2026/0803/c461001-40773140.html
  • China National Intellectual Property Administration: https://www.cnipa.gov.cn/

中国《集成电路布图设计保护条例》修订：独创性声明与登记新规

概述

《集成电路布图设计保护条例》修订经国务院第 91 次常务会议于 2026 年 7 月 10 日通过，由总理李强于 2026 年 7 月 23 日签署国务院令第 842 号公布，自 2026 年 10 月 15 日起施行。修订后的条例共 6 章 54 条，是 2001 年条例施行 25 年来第一次全面修订。随修订一同发布的答记者问，对此次修改的背景与要点作了说明（http://mrdx.cn/content/20260804/Articel02003NR.htm）。

其中两项变化承担的实务分量最重。其一，独创性声明成为法定登记文件，申请人必须说明独创性落在何处、该部分实现什么功能。其二，登记被锚定在真实创作活动之上，驳回、撤销与权利恢复程序围绕这一要求展开。其余修改则更新了保护期、权利变动的手续与救济手段，并把保护范围扩展至具有集成光子、量子等功能的集成电路布图设计。

从结构上看，这次修订没有改变布图设计专有权的取得方式——仍以登记为基础，也不改变民事保护的基本框架；改变的是登记环节要交什么、声明写什么、以及声明与保护范围之间如何对应。对已经持有登记或以许可方式使用布图设计的企业，需要重新检查的是登记档案与合同台账，而不是权利类型本身。

术语口径也需留意：条例所使用的是”布图设计””独创性””商业利用””非自愿许可”等表述，与著作权法上的”作品”、专利法上的”专利”并非同一概念。内部合规文件、供应商合同与技术许可协议在援引时，宜沿用条例用语，避免因概念混用而导致权利基础表述不准。

2026 年的关键进展

独创性，写进档案。 第 22 条把独创性声明列入法定登记文件，要求指明独创性的设计区域、设计要点及相应功能。若独创性体现为布图设计整体，第 24 条要求就此具体说明。第 23 条要求提交的复制件或图样能清楚显示独创性部分，因此图样与声明必须一并准备，而不能先出图样、后补声明。司法部发布的专家解读即按这一思路解释独创性声明制度（https://www.moj.gov.cn/pub/sfbgw/zwxxgk/fdzdgknr/fdzdgknrjdhy/202608/t20260803_538208.html）。

保护范围。 依第 34 条，保护范围以登记的复制件或图样所显示者为准，独创性声明可用于解释独创性。因此声明不只是满足形式要求：它在侵权比对中成为解释工具，写得含糊，权利人对自己已获登记的布图设计反而只能主张更窄的范围。

登记纪律。 第 20 条要求登记申请以真实创作活动为基础，不得弄虚作假；第 27 条规定，明显不符合规定的应予驳回。获准登记之后，第 30 条允许任何人请求撤销；第 31 条规定，登记被撤销的专有权视为自始即不存在——这一后果具有溯及力，会波及此前已经登记的转让与许可。第 33 条新增权利恢复程序，为耽误期限的权利人提供了一条回归路径。

保护期与三个时间点。 第 17 条规定保护期为 10 年，自登记申请日或世界任何地方首次商业利用之日起算，以较前日期为准；并规定无论是否登记或投入商业利用，自创作完成之日起 15 年后不再保护。第 26 条规定，世界任何地方首次商业利用之日起 2 年内未申请登记的不再予以登记。

外国申请人。 第 4 条规定，外国人、外国企业创作的布图设计首先在中国境内投入商业利用的，或其所属国与中国签订保护协议、共同参加有关国际条约的，依条例享有专有权。第 5 条规定，在中国没有经常居所或营业所的外国人申请登记，应当委托依法设立的专利代理机构办理。

权利变动。 第 35 条规定，转让须订立书面合同，并向主管部门登记、公告，自登记之日起生效；许可须订立书面合同，并自合同生效之日起 3 个月内备案；出质须办理出质登记。第 36 条允许共有人约定权利行使方式，未约定的适用默认规则。

救济与竞争。 第 46 条规定，赔偿按权利人的实际损失或侵权人的获利确定；两者均难以确定的，参照许可使用费的倍数合理确定；对故意侵权且情节严重的，可按上述方法确定数额的 1 倍以上 5 倍以下确定赔偿。第 37 条、第 38 条分别列出不视为侵权的情形与权利用尽：为个人目的或评价、分析、研究、教学目的复制，在评价分析基础上创作出具有独创性的布图设计，独立创作出相同布图设计，以及在权利用尽范围内的行为。第 39 条规定，国家紧急状态或非常情况、公共利益目的，或经人民法院、反垄断执法机构认定构成垄断需补救时，可以给予非自愿许可。第 9 条则明确，滥用布图设计专有权排除、限制竞争构成垄断行为的，依照《反垄断法》处理。

对外资企业的实务意义

独创性声明宜当作一项撰写工程，而不是一张表格。它应由清楚哪些模块具有独创性、理由何在的工程人员起草，再由法律顾问对照拟提交的图样核对。由于第 34 条允许以声明解释保护范围，登记时的措辞实际上设定了日后主张的上限。

真实创作的要求把注意力引向记录。设计文件、版本历史、工具日志以及实际完成人员，都是日后可能被要求出示的证据，在布图设计由承包商或设计服务公司完成的情形下尤其如此。若供应商提供的布图设计并非由其本人创作，这样的安排在申请前就值得审视，因为第 31 条的溯及后果会波及建立在登记之上的一切安排。

时间上的安排格外不容拖延。自世界任何地方首次商业利用起算的 2 年，对先在境外流片、再考虑中国市场的集团而言并不宽裕；10 年是保护期，而自创作完成起 15 年是硬性上限，任何登记都无法延长。若某款产品已在境外销售多年，宜先确认首次商业利用的具体日期，再判断是否仍有登记空间。

权利变动有三个彼此独立的手续环节。已签署但未登记的转让不产生移转效力；未在合同生效后 3 个月内备案的许可，即使合同在双方之间仍然有效，合规上仍留有缺口；出质则须单独办理出质登记。共有关系宜以协议安排，而不是留给默认规则。

许可行为现在与竞争法明确并列。第 9 条写明了后果；第 39 条则在认定垄断后把非自愿许可列为补救方式之一。把布图设计与其他产品捆绑、以许可换取其他交易条件、或以难以说明理由的条件拒绝许可的许可方案，会同时在两条线上承受压力。

对多数集团而言，真正需要动手的是三件事：核对既有登记的声明是否仍足以支撑主张的保护范围；核对许可备案、转让登记与出质登记是否齐备，尤其是跨年度、跨主体的老合同；核对尚未申请登记的布图设计是否仍落在 2 年与 15 年的窗口之内。这三项工作都不涉及重新设计产品，却直接决定一份登记在争议中能起多大作用。人民网转载的答记者问对此次修订的背景与要点亦有说明（https://politics.people.com.cn/BIG5/n1/2026/0803/c461001-40773140.html），可作为内部培训与合规宣讲的基础材料。

需要说明的是，条例自 2026 年 10 月 15 日起施行，登记实务中的具体审查尺度、声明范本与补正要求，仍以主管部门的操作口径为准。上述解读依据的是条例条文与主管部门公开发布的答记者问，不构成对个案结果的判断；具体办理仍宜与专利代理机构就声明格式与图样要求逐项核对。

延伸阅读

  • 半导体与设计企业的专利、商标保护，以及三类制度之间的分工。
  • 经营者集中审查与反垄断分析中对知识产权的处理。
  • 技术许可、备案以及跨境特许权使用费的税务处理。

来源

  • 新华每日电讯·司法部、国家知识产权局就条例修订答记者问：http://mrdx.cn/content/20260804/Articel02003NR.htm
  • 司法部·独创性声明制度专家解读：https://www.moj.gov.cn/pub/sfbgw/zwxxgk/fdzdgknr/fdzdgknrjdhy/202608/t20260803_538208.html
  • 人民网·答记者问转载：https://politics.people.com.cn/BIG5/n1/2026/0803/c461001-40773140.html
  • 国家知识产权局官网：https://www.cnipa.gov.cn/
E-commerce Entry / 电商入华, Policy Updates / 政策动态

China’s “Five Excellences” Quality E-Commerce Action: What Platforms Must Now Do

  • Seven departments issued the “Five Excellences” quality e-commerce notice on 10 October 2026, setting out 15 tasks across five dimensions that run from platform governance to merchant capability, consumer choice, cross-border selling and standards.
    2026 年 10 月 10 日，七个部门联合发布品质电商”五优”行动通知，围绕五个维度部署 15 项具体工作，覆盖平台治理、商家能力、消费选择、丝路电商与标准规范。
  • It is an action document, not a penalty instrument: the notice sets direction and tasks, and contains no penalty clauses or fine amounts.
    这是一份行动文件，不是处罚文件：通知确定方向与任务，未设罚则，也没有罚款金额。
  • Platform rules are pushed toward publicity and public consultation, which gives merchants a procedural channel to see and comment on rule changes before they bite.
    “平台规则向优转型”要求落实规则公示与公开征求意见，商家因此多了一条在规则落地前了解并表达意见的程序性渠道。
  • “Automatic price matching” and “lowest price on the whole network” are named directly in the clause on disorderly competition, alongside commission and merchant-rating rules.
    “自动跟价””全网最低价”在整治无序非理性竞争的条款中被直接点名，平台佣金抽成与商家评级规则同样被纳入规范范围。
  • Quality control moves inside the platform: a chief quality officer system, a full-chain quality control system, and licence verification against government data and electronic authentication services.
    品控要求向平台内部延伸：建立首席质量官制度与全链路品控体系，并运用政务数据核验与电子认证服务比对商家证照信息。
  • The merchant track is support rather than obligation — training, public service platforms, testing services and brand development — while the standards track is where the constraining language sits.
    面向商家的一轨以支持为主——培训、公共服务平台、检测服务与品牌培育；约束性表述则集中在标准与规范这一轨。

China’s “Five Excellences” Quality E-Commerce Action: What Platforms Must Now Do | 中国品质电商”五优”行动：平台与商家要做哪些调整

Overview

On 10 October 2026 seven departments jointly released a notice on implementing the quality e-commerce “Five Excellences” action. The signatories are the Ministry of Commerce, the Cyberspace Administration, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Agriculture and Rural Affairs, the State Administration for Market Regulation and the State Post Bureau. The notice deploys 15 tasks across five dimensions (https://www.mofcom.gov.cn/gztz/art/2026/art_9c50a751387d4ce7ab1f86cd9a949ccb.html).

The five dimensions all carry the word for “excellence” in their names, and each targets a different actor: platforms, merchants, consumers, cross-border sellers and the standards system. Read as a whole, the document is less a new set of prohibitions than a statement of what a “quality” e-commerce market should look like, and of which body is expected to do what.

Two features matter for foreign brands and cross-border stores. First, the notice is an action document: it sets tasks and direction, and contains no penalty clauses. Second, several of its tasks touch mechanics that merchants feel directly — how platform rules are published, how prices are compared, how licences are verified, and who inside the platform is accountable for quality.

Key developments in 2026

Five dimensions, fifteen tasks

The first dimension, platform quality promotion, asks platforms to publish quality commitments and action plans publicly and to issue platform quality governance reports. It also brings the national e-commerce demonstration bases into play as carriers for the work. The second, merchant quality creation, is a support track: raising quality operating capability, running the national e-commerce public service network, customised training and open courses, quality management service systems and credible testing services in e-commerce industrial parks, and help for quality merchants to reach markets.

The third dimension concerns consumers: building a matrix of quality consumption activities and integrated online-offline consumption scenarios, with consumption guidance and financial services attached. The fourth covers the Silk Road e-commerce track — building an ecosystem for e-commerce going global, cultivating the “Silk Road Cloud Goods” brand, and promoting higher-level opening in the sector.

The fifth dimension is where the language tightens. It covers improving the e-commerce standards system and coordinating the rectification of disorderly, irrational competition.

Platform rules, prices and ratings

The rule-making task is explicit: platform rules should move toward best practice, which means implementing rule publicity and public consultation. For a merchant, this is a procedural point rather than a substantive one — it does not give a veto, but it does create a moment at which a rule change becomes visible and contestable before it applies.

The competition clause is more specific. It calls for coordinated rectification of disorderly and irrational competition, naming “automatic price matching” and “lowest price on the whole network” as behaviours to be corrected. It also requires regulating platform commission deductions and merchant rating rules, with the stated aim of avoiding pressure on the survival space of quality merchants, and calls for continued action against fake orders and fake reviews (https://business.cctv.com/2026/10/12/ARTIQW2ZCFSF53nAnHWkh48k261012.shtml).

Read together, these two tasks address the same complaint from different angles: that promotional mechanics can force a merchant below a sustainable price, and that the merchant has little notice or recourse when the mechanic changes.

Quality control inside the platform

The full-chain quality control task is the most operationally detailed. Platforms are guided to establish a chief quality officer system, to improve online service quality evaluation, to deepen the use of government data to verify and compare the licence information of merchants on the platform, and to promote the use of electronic authentication services provided by trustworthy service providers.

For a cross-border store, the licence verification point is the one to watch. It implies that the documents submitted at onboarding will increasingly be checked against authoritative data rather than accepted as uploaded files, and that inconsistency between a licence and a registered scope is more likely to surface at review than at a later inspection.

Industry self-discipline is the closing element: the notice encourages the formation of a national e-commerce industry organisation and closer coordination with consumer associations.

Practical implications for foreign businesses

Watch the rule-publication channel. If platform rules must be publicised and consulted on, the consultation window is the moment to read a draft and respond. Building that into a quarterly compliance rhythm is cheaper than reacting after a change.

Expect price mechanics to be documented. With “automatic price matching” and “lowest price on the whole network” named, promotional tools that were previously configured quietly are more likely to be explained, and margin assumptions should be stress-tested against that.

Prepare onboarding files for verification, not just submission. Licence data that will be compared against government records should be consistent across the business licence, the brand authorisation and the store registration.

Treat the chief quality officer as a counterpart, not a formality. Where a platform appoints one, quality escalations have an owner; knowing who that is shortens the path for a defective batch or a service complaint.

Use the support track. Training, public service platforms and testing services are open to merchants, including foreign-invested ones operating in China, and cost little to join.

Do not look for penalties here. The notice contains none. Obligations that carry consequences sit in other instruments — platform liability rules, consumer protection law, advertising and product quality rules — and this document does not change them.

Related reading

Adjacent topics worth reading alongside this notice: how a cross-border e-commerce store completes entity and licence registration before launch; how platform liability for third-party sellers is allocated; and how promotional pricing rules interact with advertising and price law.

Sources

  • Ministry of Commerce and six other departments, Notice on Implementing the Quality E-Commerce “Five Excellences” Action (released 10 October 2026): https://www.mofcom.gov.cn/gztz/art/2026/art_9c50a751387d4ce7ab1f86cd9a949ccb.html
  • gov.cn, Xinhua report on the notice, covering the 15 tasks and five dimensions: https://www.gov.cn/lianbo/202610/content_7082904.htm
  • CCTV Business, report on the notice and the correction of “automatic price matching” and “lowest price on the whole network”: https://business.cctv.com/2026/10/12/ARTIQW2ZCFSF53nAnHWkh48k261012.shtml
  • Guangming Daily, report on the quality e-commerce action: https://news.gmw.cn/2026-10/11/content_39039381.htm

中国品质电商”五优”行动：平台与商家要做哪些调整

概述

2026 年 10 月 10 日，七个部门联合发布关于实施品质电商”五优”行动的通知。印发部门为商务部、中央网信办、国家发展改革委、工业和信息化部、农业农村部、市场监管总局、国家邮政局。通知围绕五个维度部署 15 项具体工作（https://www.mofcom.gov.cn/gztz/art/2026/art_9c50a751387d4ce7ab1f86cd9a949ccb.html）。参与的部门跨度很宽，既有主管内贸与外贸的商务部门，也有负责网络内容、产业、农业、市场监管与邮政的机构，这一点本身说明了”品质”在这份文件里的含义超出了商品质量。

五个维度都以”优”字命名，分别指向不同的主体：平台、商家、消费者、丝路电商与标准体系。整体读下来，这份文件更像是在描述”品质电商”应当具备的样子，以及哪一类主体该做什么，而不是又列出一批禁止性规定。五条线索各自对应一份任务清单：平台要改规则、建品控，商家要提能力，消费者要被引导，出海要建生态，标准要补短板。

对外资品牌与跨境店铺来说，有两点值得先记住。其一，这是一份行动文件：它确定任务与方向，未设罚则。其二，其中若干任务触及商家能直接感受到的具体机制——平台规则如何公布、价格如何比较、证照如何核验、平台内部由谁对质量负责。换句话说，它的落点不在”能不能卖”，而在”以什么方式卖”。

2026 年的主要进展

五个维度、十五项工作

五个维度并非并列的五块工作，而是一条从供给到需求的链条：平台先把规则与品控立起来，商家才有能力把品质做出来，消费者才谈得上选择，出海才有可复制的生态，标准则托住整个过程。理解这个顺序，有助于判断哪些任务与自己直接相关。

第一个维度是平台”品质推优”：组织平台公开发布质量承诺与行动计划，发布平台质量治理报告，并发挥国家电子商务示范基地的作用。承诺与报告是两件事：前者面向未来，说明打算做什么；后者面向过去，说明已经做了什么。对商家而言，这两份公开材料可以作为判断平台治理风格的参考。

第二个维度是商家”品质创优”，以支持为主：提升品质运营能力，办好全国电子商务公共服务网，开展定制化培训与公益课程，在电商产业园区建立质量管理服务体系与专业可信的质量检测服务，并帮助品质商家开拓市场。这一维度里几乎没有”应当”式的义务，更多是资源供给——培训、检测、渠道，向愿意投入品质的商家开放。

第三个维度面向消费者，即”品质择优”：构建品质消费活动矩阵，打造线上线下融合的品质消费场景，并配套消费引导与金融服务。第四个维度是丝路电商”品质争优”：构建电商出海良好生态，培育推广”丝路云品”品牌，推动电商领域高水平开放。两者一个向内、一个向外，共同构成需求端的场景供给。相关任务划分亦可参见中国政府网转载的报道（https://www.gov.cn/lianbo/202610/content_7082904.htm）。

第五个维度的措辞最紧，即”长效护优”：完善电子商务标准体系，协同整治无序非理性竞争。前面四个维度多为”做加法”，到这一维度才开始出现”纠治”这类动词。

平台规则、价格与评级

这一组任务之所以值得单独拿出来看，是因为它们改变的是商家日常经营所依赖的三项参数：规则怎么定、价格怎么比、评级怎么给。三者都不直接涉及商品本身，却直接决定一门生意能不能算得过账。

规则层面的任务写得很明确：推动平台规则向优转型，落实规则公示、公开征求意见。对商家而言，这是一条程序性安排，而非实体性授权——它不赋予否决权，但确实创造了一个时点：规则在生效之前变得可见，也可以被提出意见。过去常见的情形是，规则调整与执行几乎同时发生，商家只能从后台通知里得知结果；公示与征求意见把这个过程往前挪了一步。

竞争条款则更为具体。通知要求协同整治无序非理性竞争，纠治”自动跟价””全网最低价”等行为；同时规范平台佣金抽成与商家评级等规则，明确目的是避免挤压品质商家的生存空间，并持续打击刷单炒信（https://business.cctv.com/2026/10/12/ARTIQW2ZCFSF53nAnHWkh48k261012.shtml）。两个表述都指向价格机制，而这类机制的设置权通常在平台一侧，商家更多是接受者。

这两项任务其实指向同一个抱怨的两个侧面：促销机制可能把商家压到难以持续的价格，而机制调整时商家既缺少提前知情，也缺少救济手段。把规则公示与价格纠治放在同一份文件里，逻辑上是配套的。

平台内部的品控

全链路品控体系是操作层面最细的一项。通知引导平台建立首席质量官制度，完善线上服务质量评价，深化政务数据核验赋能平台内商家的证照信息核验比对，并推动使用诚信服务商提供的电子认证服务。四项要求从人到数据依次展开：有人负责，有评价标准，有可比对的数据来源，也有可采信的第三方认证。

对跨境店铺来说，证照核验这一点最值得留意。它意味着入驻时提交的材料，将越来越多地与权威数据比对，而不是作为上传文件被接收；营业执照与经营范围之间的不一致，也更可能在审核环节而不是事后检查中暴露出来。经营主体、品牌授权、店铺登记三者之间如有差异，宜在提交前就理清，因为这类问题在审核阶段解决最省成本。

最后是行业自律：通知提出推动组建全国性电商行业组织，并加强与消费者协会等组织的协同联动。这一条针对的是行业层面的自我约束，与平台内部治理互为补充。对单个商家来说，这类组织通常不会带来直接义务，但会成为规则讨论与行业标准形成的场所。

对外资企业的实务含义

盯住规则公示这条通道。 平台规则既然要公示并公开征求意见，征求意见的窗口就是阅读草案、提出意见的时点。把它纳入按季度运转的合规节奏，比规则变更后再应对要省力，也更容易留下沟通记录。

价格机制会更容易被要求说明。 “自动跟价””全网最低价”被点名之后，过去在后台静默配置的促销工具，更可能需要给出解释；毛利假设也应当据此做一次压力测试，尤其是依赖大促冲量的品类。

入驻材料要按”可核验”来准备。 会被拿去与政务数据比对的证照信息，应当在营业执照、品牌授权与店铺登记三者之间保持一致。差异越少，审核往返的次数越少。

把首席质量官当作对话对象。 平台设立这一岗位后，质量问题的升级处理就有了明确的责任人；知道这个人是谁，一批瑕疵商品或一起服务投诉的处理路径会短很多。日常对接中把质量议题与商务议题分开，也更容易推进。

善用支持性的一轨。 培训、公共服务平台与检测服务面向商家开放，在华经营的外资企业同样可以参与，参与成本不高。对刚进入市场、尚不具备本地质量团队的品牌，这一轨的边际价值更大。

不要在这里找罚则。 通知没有罚则。带后果的义务写在其他文件里——平台责任规则、消费者权益保护法律、广告与产品质量规则——这份文件并不改变它们，也不构成对既有义务的豁免。

相关阅读

可以与这份通知并读的相邻议题有三项：跨境店铺上线前如何完成主体与证照登记；平台对第三方卖家的责任如何划分；以及促销定价规则与广告、价格法律如何衔接。三者分别对应入场、责任与定价，恰好覆盖一家跨境店铺最常遇到的三类问题。

来源

  • 商务部等七部门《关于实施品质电商”五优”行动的通知》，2026 年 10 月 10 日对外发布：https://www.mofcom.gov.cn/gztz/art/2026/art_9c50a751387d4ce7ab1f86cd9a949ccb.html
  • 中国政府网转载新华社报道，含 15 项具体工作与五个维度的划分：https://www.gov.cn/lianbo/202610/content_7082904.htm
  • 央视网报道，含纠治”自动跟价””全网最低价”等表述：https://business.cctv.com/2026/10/12/ARTIQW2ZCFSF53nAnHWkh48k261012.shtml
  • 光明日报关于品质电商”五优”行动的报道：https://news.gmw.cn/2026-10/11/content_39039381.htm
E-commerce Entry / 电商入华, Policy Updates / 政策动态

China’s 18-Measure “Tech-Driven Commerce” Opinion: Where Foreign Consumer Brands Fit

  • Nine departments led by MOFCOM issued the Tech-Driven Commerce Opinion on 13 October 2026, published on 19 October with 18 specific measures.
    商务部等 9 部门于 2026 年 10 月 13 日印发《关于加快推进科技兴商的意见》，10 月 19 日对外发布，提出 18 条具体举措。
  • It is the first comprehensive, systemic document built around the theme of technology driving commerce.
    这是首份以”科技兴商”为主题的综合性、系统性文件。
  • Four blocks cover goods consumption, services consumption, distribution chains and future retail scenarios.
    四大板块分别覆盖商品消费提质、服务消费扩容、商贸流通链条畅通与未来商业场景塑造。
  • Six supporting areas run from standards and infrastructure to safety oversight, R&D translation, talent and fiscal-financial support.
    六方面环境支撑涵盖标准体系、基础设施、安全监管、研发转化、人才培养与财政金融。
  • The fiscal and financial element is directional; concrete subsidies and funding must await supporting rules.
    财政金融支撑属方向性表述，具体补贴与资金安排须待配套细则，不宜据此推定企业可自动获得支持。
  • Services and culture-tourism applications give foreign consumer brands a second entry point beyond product sales.
    服务消费与文旅应用场景，为外资消费品牌在商品销售之外提供了第二条参与路径。
  • Distribution measures point to smart warehousing, logistics equipment and unmanned delivery.
    流通链条举措把智能仓储、物流装备与无人配送摆到了投资主题的位置。

China’s 18-Measure “Tech-Driven Commerce” Opinion: Where Foreign Consumer Brands Fit | 2026 年”科技兴商”18 条意见：外资消费品牌的参与空间

Overview

On 13 October 2026, nine departments led by the Ministry of Commerce issued the Opinion on Accelerating Technology-Driven Commerce. It was released on 19 October, together with a briefing at the State Council Information Office. The document sets out 18 measures and is described as the first comprehensive, systemic paper organised around technology driving commerce.

The breadth of the issuing group is part of the message. The briefing was addressed by Assistant Minister of Commerce Yuan Xiaoming, Wei Wei of the Ministry of Industry and Information Technology, Meng Yue of MOFCOM’s Department of Market System Development, and Zhou Hanping of the Ministry of Culture and Tourism.

For foreign consumer brands, the practical question is not what the document requires — it is an opinion, not a set of penalties — but where a non-Chinese brand, retailer or service operator can plug into the four blocks it describes, and which parts remain directional.

Key developments in 2026

Four blocks. The measures are grouped into technology upgrading goods consumption, expanding services consumption, smoothing distribution chains, and shaping future commercial scenarios. Each block mixes supply-side capacity building with demand-side scene creation.

Goods: more intelligent products, more flexible production. The first block centres on an “AI plus manufacturing” special action to enrich the supply of smart goods — smartphones, computers, home products, wearables and robots. It also promotes flexible manufacturing, production on demand, user-direct manufacturing and personalised customisation. The emphasis is on shortening the distance between a consumer’s specification and the factory line that fills it.

Services: platforms, catering and culture-tourism scenes. The second block promotes smart housekeeping platforms, the digital transformation of catering, pilot applications of “AI plus culture and tourism”, and immersive audio-visual formats in business districts, entertainment, tourism, education and training. This is where a service brand, experience operator or content provider has the most room to participate.

Distribution: warehouses, equipment, unmanned delivery. The third block launches a special action on digital and intelligent supply chains, naming smart multi-storey warehouses, smart logistics equipment, unmanned delivery and integrated warehousing-distribution-transport operations. It also covers wholesale and retail upgrading and a quality e-commerce ecosystem.

Future scenarios: intelligent, green, integrated. The fourth block frames future commercial formats as intelligent, green and integrated — a framing, not a project list.

Six supporting areas, one of them financial. The document sets out six environment-building areas: standards, infrastructure, safety oversight, R&D translation, talent, and fiscal and financial support. The last is the one foreign brands read first, and the least certain of the six. Concrete subsidies and funding arrangements must await supporting rules; nothing in the opinion confers an entitlement to a specific incentive.

Why now: the numbers cited at the briefing. The fifth national economic census counted close to 56 million self-employed businesses in wholesale and retail, accommodation and catering alone. The core AI industry was worth more than RMB 1.2 trillion in 2025, and by the end of June 2026 there were more than 6,600 AI enterprises. Smart glasses sales on major platforms grew 1.1 times in January–September 2026. In the first half of 2026, large cultural and related enterprises reported revenue of RMB 7.2 trillion, of which 16 sub-categories of new cultural formats accounted for RMB 3.52 trillion, up 9.6% year on year — five percentage points faster than the sector as a whole.

Practical implications for foreign businesses

  • Map products to the smart-goods list. Smartphones, computers, home products, wearables and robots are the categories singled out for supply expansion. A brand whose China portfolio sits in those lines has a clearer story about local customisation and flexible supply.
  • Treat services as a separate entry point. Smart housekeeping, catering digitalisation, culture-tourism pilots and immersive formats are open to experience operators and content owners, without a manufacturing footprint.
  • Watch the distribution layer as an investment theme. Smart warehouses, logistics equipment, unmanned delivery and integrated operations are where the document points capital — and for consumer brands, also a supplier map.
  • Read “fiscal and financial support” as a placeholder. The area exists in the document; the instruments do not yet. Budgets, eligibility and application windows will come from supporting rules, and planning should keep that line unfunded until they do.
  • Use the numbers for context, not forecasts. The census, AI industry and cultural-sector figures explain why the policy exists. They are not projections of what any single brand will sell.

Related reading

  • MOFCOM’s policy release page for the full text: https://www.mofcom.gov.cn/zwgk/zcfb/art/2026/art_787f0441da1f4c0e8b5bad10118247f3.html
  • China News Service report on the briefing and the 18 measures: https://m.chinanews.com/wap/detail/cht/zw/10717362.shtml
  • Legal Daily report on the 19 October briefing: https://www.legaldaily.com.cn/index/content/2026-10/19/content_9474912.html

Sources

  • Ministry of Commerce — full text of the Opinion (Shang Jian Han No. 551 of 2026): https://www.mofcom.gov.cn/zwgk/zcfb/art/2026/art_787f0441da1f4c0e8b5bad10118247f3.html
  • China News Service — briefing report covering the 18 measures and four blocks: https://m.chinanews.com/wap/detail/cht/zw/10717362.shtml
  • Legal Daily — report on the 19 October 2026 briefing: https://www.legaldaily.com.cn/index/content/2026-10/19/content_9474912.html
  • China Youth Network — briefing figures including 1.1-fold growth in smart glasses sales: https://news.youth.cn/hotnews_41880/202610/t20261020_16923261.htm

2026 年”科技兴商”18 条意见：外资消费品牌的参与空间

概述

2026 年 10 月 13 日，商务部等 9 部门印发《关于加快推进科技兴商的意见》，10 月 19 日对外发布，并在国务院新闻办举行发布会。文件提出 18 条具体举措，被称为首份以”科技兴商”为主题的综合性、系统性文件。

发文部门的广度本身就是信息的一部分。一份同时触及制造、服务、物流与未来零售形态的文件，显然不是单个部门能够独立完成的；发布会的人员安排也印证了这一点：商务部部长助理袁晓明、工业和信息化部科技司司长魏巍、商务部市场体系建设司司长孟岳、文化和旅游部产业发展司负责人周汉萍共同出席。

对外资消费品牌来说，真正的问题不是”这份文件要求我做什么”——它是一份意见，并未设置罚则——而是：一个非中国品牌、零售商或服务运营商，可以接到它描述的四块内容中的哪一块；以及哪些部分目前仍只是方向。

需要先厘清文件的性质。意见类文件的功能是定方向、给路径、作部署，它本身不产生具体的申报义务、资质条件或资金安排。把它当成”政策红利清单”来读，容易高估短期可得性；把它当成”未来三到五年商业场景的地图”来读，反而更有用。这两者的差别，在下面每个板块里都会反复出现，也是判断”哪些能现在做、哪些要等一等”的基本依据。

还有一个容易被忽略的细节：18 条举措并不是 18 个独立的项目，而是按照”商品—服务—流通—场景”的顺序串成一条链。商品端要扩容，需要有服务端的场景承接；场景要成立，需要流通端的仓配运支撑。因此单看某一条会觉得笼统，连起来看才能看出政策的着力点在链条的衔接处。

2026 年的主要进展

四大板块。 18 条举措分置于四个板块：科技赋能商品消费提质、科技推动服务消费扩容、科技畅通商贸流通链条、科技塑造未来商业场景。每个板块都把供给端的能力建设与需求端的场景营造放在一起，而不是只讲其中一头。这种”两端同时下手”的写法，意味着企业无论处在链条的哪一段，都能在文件里找到与自己相关的一句话。

商品：更多智能商品，更柔性的生产。 第一个板块以”人工智能+制造”专项行动为主线，着力丰富智能商品供给——智能手机、电脑、家居、穿戴设备、机器人等。同时推进柔性制造、按需生产、用户直连制造，以及个性化定制。连起来读，重点是缩短”消费者提出的规格”与”填单的产线”之间的距离。对品牌而言，这意味着小批量、多批次、按单排产的能力，会逐渐从加分项变成入场券；对进口商而言，则意味着选品逻辑要更贴近本地需求的变化速度。

服务：平台、餐饮与文旅场景。 第二个板块推进智能家政服务平台、餐饮数字化转型、”人工智能+文化和旅游”应用试点，以及沉浸式视听在商圈、文娱、旅游、教育培训等场景落地。这是服务品牌、体验运营商与内容提供方空间最大的一个板块——它不要求你先有一座工厂，但要求你能把体验做成可复制、可运营的产品。教育培训被列入沉浸式视听的落地场景，也提示内容供给的边界由具体行业规则界定，进入前仍需逐项核对资质要求。

流通：仓库、装备、无人配送。 第三个板块部署数智供应链发展专项行动，点名智能立体仓库、智能物流装备、无人配送、仓配运智能一体化，同时覆盖批发零售转型升级与电子商务品质化生态。这一段的关键词是”效率”，落点是固定资产与服务采购，因此它同时也是一张供应商地图——做仓配运的企业可以据此判断哪些能力正被政策明确鼓励。

未来场景：智能化、绿色化、融合化。 第四个板块把未来商业形态的方向概括为智能化、绿色化、融合化。这是框架性表述，不是项目清单，但它给前面三个板块提供了共同的评价尺度。

六方面环境支撑，其中一项是财政金融。 文件部署了六方面环境支撑：标准体系、基础设施、安全监管、研发转化、人才培养、财政金融。外资品牌最先看的往往是最后一项，而它恰恰是当下确定性最低的一项。它表达的是方向。具体补贴与资金安排须等配套细则；意见本身并没有赋予任何企业——无论外资还是内资——一项可以直接申领的优惠。这一区分在内部立项时尤其重要：把尚不存在的资金安排写进商业计划，会让后面的审批节奏全部落空。

为什么是现在：发布会上引用的数字。 发布会用规模数据为政策作了铺垫。第五次全国经济普查显示，仅批发零售、住宿餐饮领域的个体经营户就有近 5600 万个。2025 年我国人工智能核心产业规模超过 1.2 万亿元，截至 2026 年 6 月底人工智能企业超过 6600 家。2026 年 1—9 月，重点平台智能眼镜销售额增长 1.1 倍。2026 年上半年，规模以上文化及相关产业企业营业收入 7.2 万亿元，其中 16 个文化新业态行业小类 3.52 万亿元、同比增长 9.6%，比全部规上文化企业快 5 个百分点。

这些数字的共同指向是：需求侧的场景已经在长出来，政策要解决的是供给侧能不能跟上。对企业的实际含义是，判断机会时应当先看场景是否真的在发生，再看自己有没有对应的供给能力，而不是反过来从文件条款倒推项目。

对外资企业的实务含义

  • 把产品线对着智能商品清单过一遍。 智能手机、电脑、家居、穿戴设备、机器人，是意见明确要扩大供给的品类。品牌在中国市场的产品组合如果落在这几条线上，”本地化定制＋柔性供应”就是一段讲得通的话。
  • 把服务当作独立入口。 智能家政、餐饮数字化、文旅试点、沉浸式业态，对体验运营商和内容方是开放地带，且不要求先有制造布局。轻资产主体同样可以参与，但需要把本地合作方、场地与内容授权三件事提前理清。
  • 把流通层当作投资主题看。 智能立体仓库、物流装备、无人配送、仓配运一体化，是文件指向资本的方向。对消费品牌来说，这同时是一张服务商与供应商的筛选图；在选址与仓配合同续签周期上，可以提前把这几类能力纳入比选条件。
  • 把”财政金融支撑”当作待填空位。 这一块在文件里存在，工具还没有。预算规模、适用条件、申报窗口都要等配套细则；在细则出台之前，规划里这一项应按”未落实”处理，而不是先计入收益。对于需要向总部报批预算的项目，这一点最好写在假设与风险栏里。
  • 用数字理解背景，不要用数字做预测。 普查、人工智能产业与文化产业的规模数据，解释的是政策为何在此时出台，而不是某一家品牌能卖出多少。把宏观增速直接当成自身增长假设，是最常见的误读方式之一。

延伸阅读

  • 商务部政策发布页，《关于加快推进科技兴商的意见》全文：https://www.mofcom.gov.cn/zwgk/zcfb/art/2026/art_787f0441da1f4c0e8b5bad10118247f3.html
  • 中新社报道，含 18 条举措与四大板块：https://m.chinanews.com/wap/detail/cht/zw/10717362.shtml
  • 法治网关于 10 月 19 日发布会的报道：https://www.legaldaily.com.cn/index/content/2026-10/19/content_9474912.html

来源

  • 商务部 — 《关于加快推进科技兴商的意见》全文（商建函〔2026〕551 号）：https://www.mofcom.gov.cn/zwgk/zcfb/art/2026/art_787f0441da1f4c0e8b5bad10118247f3.html
  • 中国新闻网 — 发布会报道，含 18 条具体举措与四大板块内容：https://m.chinanews.com/wap/detail/cht/zw/10717362.shtml
  • 法治网 — 2026 年 10 月 19 日国务院新闻办发布会报道：https://www.legaldaily.com.cn/index/content/2026-10/19/content_9474912.html
  • 中国青年网 — 发布会数据报道，含智能眼镜销售额增长 1.1 倍等信息：https://news.youth.cn/hotnews_41880/202610/t20261020_16923261.htm
Antitrust & Merger / 反垄断并购, Foreign M&A / 外资并购

China’s Merger Filing Standard 2026: A One-Stop Guide for Deal Teams

  • The Merger Filing Standard took effect on 1 October 2026, issued by SAMR for the first time in the form of a market-regulation industry standard.
    市场监管总局以市场监管行业标准形式发布的《经营者集中申报规范》已于 2026 年 10 月 1 日施行，这是申报要求首次以行业标准形式作系统整合。
  • The standard consolidates existing filing practice rather than creating a new notification obligation.
    该规范整合的是既有申报实务，并未新设申报义务；申报义务仍来自反垄断法与国务院规定的申报标准。
  • Six chapters and six appendices answer three questions: whether a deal must be filed, what must be submitted, and how acceptance and review run.
    六章、六个附录回答三个问题：交易是否需要申报、应提交哪些文件资料、受理与审查流程如何运转。
  • Four earlier filing guidance documents were repealed once the standard took effect.
    原有的四部申报指导性文件在规范施行后予以废止，申报材料应按新规范统一准备。
  • SAMR’s overseas antitrust compliance platform has been live since 10 September 2026 and covers 135 countries and regions.
    市场监管总局海外反垄断合规服务平台已于 2026 年 9 月 10 日上线，汇集 135 个国家和地区的反垄断法律法规、典型案例与执法动态。
  • The revised overseas antitrust compliance guide has completed public consultation but has not yet been issued.
    《企业境外反垄断合规指引》修订稿已完成公开征求意见，但截至目前尚未出台，现行版本仍是有效文本。

China’s Merger Filing Standard 2026: A One-Stop Guide for Deal Teams | 2026 年中国经营者集中申报规范：交易团队实操指南

Overview

Every China-related transaction begins with the same three questions. Does this deal have to be notified? If so, what goes into the filing? And how does the file move through acceptance and review? Since 1 October 2026, a large part of the answer sits in a single document.

The State Administration for Market Regulation (SAMR) has issued the Merger Filing Standard, which for the first time gathers the filing requirements into a market-regulation industry standard. It runs to six chapters and six appendices. It does not create a new duty to notify: that duty continues to flow from the Anti-Monopoly Law and the turnover thresholds set by the State Council. What the standard changes is how the duty is assessed and how a notification is assembled — from separate guidance notes into one structured reference.

That distinction is worth holding on to. A standard is drafted to be applied the same way by different reviewers, which makes it a steadier planning tool for deal teams and makes ad hoc departures from the text harder to justify in an investment paper.

Key developments in 2026

One document, three questions. The standard is organised around what a filing party actually has to decide. First, whether notification is required: the situations that amount to a concentration, the State Council thresholds, the transactions that fall below the thresholds but still need to be notified, and the circumstances in which notification is exempt. Second, what has to be submitted: the main content of the notification form and the particular requirements that apply to simple cases. Third, how to prepare and submit a file, and how acceptance and review proceed.

Four older guidance documents retired. The standard absorbs and replaces four documents that practitioners had worked from for years — the guidance on merger notification, on notification documents and materials, on simple case notification, and on the naming of case filings. All four were repealed when the standard took effect. Any playbook that still cites them is out of date.

Simple cases in the spotlight. On 10 October 2026 SAMR held a press conference on the results of the simple case review system, addressed by Xu Lefu, Director-General of the Second Bureau of Anti-Monopoly. The timing is telling: the lighter procedure for transactions that raise no obvious competition concerns is where clearer filing requirements pay off most directly.

An overseas compliance platform. SAMR’s overseas antitrust compliance service platform went live on 10 September 2026. It gathers antitrust laws and regulations, representative cases and enforcement developments from 135 countries and regions, and offers four functions: legal lookup, outbound guidance, case warnings and regulatory alerts. For a foreign group it is a useful mirror — a way to see how Chinese regulators describe the regimes the group already knows.

A revised outbound guide, still pending. The revision of the Compliance Guide for Enterprises’ Overseas Antitrust Activities has completed its public consultation. The draft reflects regulatory trends such as the digital economy, refines the rules of key jurisdictions, and adds channels for pursuing remedies, 15 typical cases and six appendices of toolkits. It has not been issued. Until it is, the current guide remains the operative text, and planning that leans on the new remedies channels or the case library is planning against a draft.

Capacity building alongside the rules. In July 2026 SAMR launched a special action on overseas antitrust compliance capacity, setting out 12 key tasks across four areas with the aim of visible results within a year. Briefings have been held in Beijing, Shanghai and Jiangsu, and China has signed competition cooperation documents with 39 countries and regions. The authority is building outbound compliance infrastructure while tightening the inbound filing standard.

Practical implications for foreign businesses

  • Rebuild the playbook. With the four old guidance documents repealed, templates, board papers and adviser instructions should be re-based on the standard’s six chapters and six appendices. It is easiest before the next deal rather than during it.
  • Screen early against the notification test. The standard sets out the concentration situations, the thresholds, the below-threshold cases that still need filing and the exemptions in one sequence. Running that sequence at term-sheet stage costs far less than discovering an obligation at signing.
  • Choose the track deliberately. Simple case filings carry their own documentation requirements, separate from the ordinary pack. The choice should be reasoned and recorded, because it drives both the evidence set and the internal timeline.
  • Read the platform as a two-way tool. A platform covering 135 jurisdictions is built for Chinese companies going out, but it also shows foreign groups how their own regimes are summarised for a Chinese audience.
  • Do not plan against the draft guide. The revised outbound guide, its 15 typical cases and its six toolkits are not yet in force. Where a compliance memo relies on them, label them as draft material.

Related reading

  • SAMR’s antitrust portal, where the standard and related notices are published: https://www.samr.gov.cn/
  • Report on the 10 October 2026 press conference: https://www.toutiao.com/article/7694970422000960036/
  • Report on the overseas compliance platform and the draft guide: https://www.toutiao.com/article/7694951789489177130/

Sources

  • State Administration for Market Regulation — official portal, antitrust publications: https://www.samr.gov.cn/
  • CNR report on the standard’s six chapters and six appendices, and the repeal of four guidance documents: https://finance.eastmoney.com/a/202509303527791467.html
  • Zhongxin Jingwei report on the 10 October 2026 press conference: https://www.toutiao.com/article/7694970422000960036/
  • Xinhua Daily report on the platform and the draft revised guide: https://www.toutiao.com/article/7694951789489177130/

2026 年中国经营者集中申报规范：交易团队实操指南

概述

涉及中国的交易，开头总是同样三个问题：这笔交易要不要申报？如果要，材料里放什么？文件递进去之后，受理和审查怎么走？自 2026 年 10 月 1 日起，这三个问题的答案有很大一部分集中在同一份文件里，而不是散落在若干份年份不同的指导意见当中。

市场监管总局发布了《经营者集中申报规范》，首次以市场监管行业标准的形式，把申报要求系统整合起来。规范共六章、六个附录。它并没有新设申报义务——申报义务仍来自《反垄断法》以及国务院规定的申报标准，这一点在判断交易是否需要申报时不能混淆。规范改变的是判断义务的方式和组装申报文件的方式：过去散落在若干份指导意见里的内容，现在收进了一个有结构的参照文本。

这层区别值得记住。标准是为”不同审查人员按同一口径适用”而写的，对交易团队来说，它是更稳定的规划工具；同时，内部投资备忘录里若想偏离文本另作解释，也更难自圆其说。换句话说，过去申报更像是一门靠经验传授的手艺，现在它被写成了一份可以被逐条对照的文本——这对第一次在中国做交易、或者隔了几年才回来的团队尤其重要。

对境外收购方、合资伙伴及其顾问而言，还有一层附带效果：需要同时翻阅的文件变少了。以往判断一个细节，往往要在几份指导意见之间来回比对，甚至要参考过往案例的做法；现在同一件事大概率能在规范的某一章或某个附录里找到落点。这不意味着判断变简单了，但至少讨论的起点统一了——无论交易团队在北京、香港还是伦敦，翻的是同一份文本，争论的也就不再是”该看哪份文件”。

需要提醒的是，规范的定位是”申报怎么做”，而不是”交易能不能做”。竞争影响的实体评估仍然按《反垄断法》的框架推进，规范解决的是程序与材料层面的确定性。把两者分开，才不会在项目会上把”材料齐了”误当成”审查过了”。

2026 年的主要进展

一份文件，三个问题。 规范围绕申报方真正要做的判断来组织。第一，是否需要申报：构成集中的情形、国务院规定的申报标准、未达到标准但仍需申报的情形，以及豁免申报的情形。第二，需要提交什么：申报表的主要内容，以及简易案件适用的特别要求。第三，如何准备和提交、受理与审查如何推进。这三组问题原本分散在不同文件里，现在按顺序排在一处，实务上的好处是可以用同一份文本完成从”要不要报”到”怎么报”的整段推演。

四部旧指导文件退场。 规范吸收并取代了实务界沿用多年的四份文件——《关于经营者集中申报的指导意见》《关于申报文件资料的指导意见》《关于简易案件申报的指导意见》《关于规范经营者集中案件申报名称的指导意见》。规范施行后，上述四部文件予以废止。任何仍在引用它们的申报手册、模板库或顾问指示，都已经过期。值得注意的是，其中一份专门规范”案件申报名称”，说明连案卷命名这类细节也被纳入了统一口径，交易团队在立案环节的往返沟通应当相应减少。

简易案件被单独摆到台前。 2026 年 10 月 10 日，市场监管总局召开”经营者集中简易案件审查制度成效”专题新闻发布会，反垄断二司司长徐乐夫出席。会议回顾了简易案件审查制度的运行成效。时点值得注意：对不存在明显竞争关注交易适用的较轻程序，恰恰是”申报要求更清楚”最能直接见效的地方——材料清单明确，申报方就少走弯路，审查方也少发补正通知。把这两件事放在同一场发布里讲，也方便媒体和企业在同一次沟通中理解”标准”与”通道”的关系。

海外合规服务平台。 市场监管总局的海外反垄断合规服务平台已于 2026 年 9 月 10 日上线。平台汇集 135 个国家和地区的反垄断法律法规、典型案例与执法动态，设有法规查询、出海指引、案例警示、动态预警四项功能。四项功能的排列本身透露了使用场景：先查规则，再看路怎么走，然后用案例校准风险判断，最后靠预警盯住变化。对跨国集团来说，它是一面可用的镜子——可以看到中国监管者如何描述自己早已熟悉的那些法域。

境外合规指引修订稿仍在路上。 《企业境外反垄断合规指引》修订稿已完成公开征求意见。修订稿体现数字经济等监管趋势，细化重点司法辖区规定，新增维权救济渠道、15 个典型案例和 6 个附录工具箱。指引尚未出台。在出台之前，现行版本仍是有效文本；依赖新救济渠道或案例库做规划，等于按草案做规划。

这一点在实务上容易被忽略。修订稿新增的内容看起来都很”可用”——救济渠道可以直接写进应对预案，案例可以拿来做培训材料，工具箱可以当作自查清单。但征求意见稿与生效文本之间往往还有距离，条目编号、表述边界甚至章节归属都可能调整。比较稳妥的做法是：把修订稿当作观察监管取向的窗口，把现行指引当作对外承诺的依据。

规则之外的能力建设。 2026 年 7 月，市场监管总局启动”海外反垄断合规能力提升专项行动”，部署 4 方面 12 项重点任务，力争一年见效。北京、上海、江苏等地已开展合规宣讲；我国已与全球 39 个国家和地区签署竞争领域合作文件。把平台与专项行动放在一起看，方向很清楚：在收紧境内申报标准的同时，总局也在搭建面向境外的合规基础设施。对同时在”引进来”和”走出去”两条线上运作的跨国集团而言，这意味着同一套反垄断知识要能同时服务两个方向——境内交易按规范报得清楚，境外交易按平台和指引看得明白。

对外资企业的实务含义

  • 重做申报手册。 四部旧指导文件废止后，模板、董事会材料和顾问指示都应以规范的六章六附录为基准重新梳理。这是一项文档工作，不是策略调整，但在下一笔交易之前做，比在交易当中做要省力得多。建议同时清理共享盘里那些来源不明的旧版表格，避免团队成员误用。
  • 在早期就过一遍申报测试。 规范把构成集中的情形、申报标准、未达标但仍需申报的情形、豁免情形排在同一个顺序里。在条款清单阶段就跑完这个顺序，成本远低于在签约时才发现存在申报义务。具体做法上，可以把这几步做成一份一页纸的筛查表，由法务与业务在立项会上共同确认。
  • 有意识地选择通道。 简易案件申报有自己的文件要求，与普通案件的材料包分开。通道选择应当有理由、有记录，因为它同时决定证据清单和内部时间表；如果一开始按简易案件准备，后来发现需要转普通程序，返工量会集中在最紧张的时间段里。
  • 把平台当作双向工具用。 覆盖 135 个法域的平台是为中国企业走出去而建的，但它同时也展示了境外法域如何被概括给中文读者。做集团内部沟通时，这类”对方视角下的我们”往往比自制的说明材料更有说服力。
  • 不要按草案做规划。 境外合规指引修订稿及其 15 个典型案例、6 个工具箱尚未生效。合规备忘录如引用这些内容，应明确标注为草案材料，并注明所依据的是征求意见稿而非正式发布文本。

延伸阅读

  • 市场监管总局官网反垄断栏目，规范及相关公告的发布渠道：https://www.samr.gov.cn/
  • 关于 2026 年 10 月 10 日简易案件审查制度成效发布会的报道：https://www.toutiao.com/article/7694970422000960036/
  • 关于海外反垄断合规服务平台与境外合规指引修订稿的报道：https://www.toutiao.com/article/7694951789489177130/

来源

  • 国家市场监督管理总局 — 官网，反垄断二司公告与政策发布栏目，可查规范文本及配套发布：https://www.samr.gov.cn/
  • 央广网报道 — 《经营者集中申报规范》六章六附录的构成，以及四部申报指导性文件废止的安排：https://finance.eastmoney.com/a/202509303527791467.html
  • 中新经纬 — 2026 年 10 月 10 日”经营者集中简易案件审查制度成效”专题新闻发布会报道：https://www.toutiao.com/article/7694970422000960036/
  • 新京报 — 海外反垄断合规服务平台上线与《企业境外反垄断合规指引》修订稿征求意见情况：https://www.toutiao.com/article/7694951789489177130/
Admission Approval / 准入审批, One-stop Window / 一站式窗口, Policy Updates / 政策动态

China’s 15-Measure Action Plan for Stabilising Foreign Investment: A Clause-by-Clause Guide

  • The Action Plan for Stabilising and Optimising Foreign Investment (Shangzi Fa [2026] No. 97) was issued jointly by the Ministry of Commerce, the National Development and Reform Commission and the Ministry of Finance with State Council approval, and is structured in five parts and 15 measures.
    《利用外资固稳促优行动方案》（商资发〔2026〕97 号）由商务部、国家发展改革委、财政部联合印发并经国务院同意，全文分五个部分、共 15 条。
  • On market access, the plan calls for steadily widening opening pilots in vocational skills training, vocational colleges and universities of science, engineering, agriculture and medicine, supports Beijing’s comprehensive demonstration zone for opening the services sector in digital economy and health, and upgrades CEPA to open services earlier for Hong Kong and Macao investors.
    在市场准入方面，方案提出稳步扩大职业技能培训、职业院校、理工农医类高校对外开放试点，支持北京服务业扩大开放综合示范区在数字经济、医药健康等领域先行先试，并升级内地与港澳 CEPA 安排，对港澳投资者率先加大服务业开放。
  • For financial institutions, it supports wider use of treasury bond futures and similar risk-management tools, cross-border financing facilitation quotas, “document preparation on behalf of clients” settlement services, and better pre-listing communication for qualified foreign enterprises seeking an onshore listing.
    对金融机构，方案支持更多外资机构使用国债期货等风险管理工具，提供跨境融资便利化额度与”代客制单”国际结算服务，并优化上市前预沟通、支持符合条件的外资企业在境内上市。
  • Three items are expressly required but not yet issued: the revision of the rules on foreign investors’ M&A of domestic enterprises, detailed rules on segmented pharmaceutical production, and the list of matters local governments are encouraged and prohibited from offering in investment attraction.
    有三项属于明确要求但尚未出台：修订外国投资者并购境内企业规定、药品分段生产细则，以及地方政府招商引资鼓励和禁止事项清单。
  • Investment facilitation covers scenario-based and field-level data export negative lists in pilot free trade zones and pilot cities, national standards for important-data identification catalogues in eight industries, the existing tax incentive for reinvested profits, and support for foreign-funded R&D centres.
    投资便利化部分涵盖自贸试验区与服务业扩大开放试点城市探索场景化、字段级数据出境负面清单，八个行业的重要数据识别目录国家标准，境外投资者以分配利润直接投资的现行税收优惠，以及对研发中心的支持。
  • On national treatment, support policies are to treat foreign-invested enterprises the same as domestic ones except where laws and regulations expressly provide otherwise or national security is involved, and consumption-boosting measures may not exclude qualifying products or services merely because they are foreign-branded.
    在国民待遇方面，除法律法规明确规定或涉及国家安全领域外，涉企支持政策对外资企业一视同仁；促消费政策不得仅以外资品牌产品为由，排斥符合条件的产品或服务。
  • Chongqing published a 14-measure working document on 16 October 2026 expressly based on No. 97, showing how provinces are translating the plan into concrete service items such as approval green channels, energy-supply whitelists and green-power direct connection.
    重庆市于 2026 年 10 月 16 日发布 14 条工作举措，明确以 97 号文为依据，显示地方正把方案转化为审批”绿色通道”、用能保供白名单、绿电直连等具体服务事项。

China’s 15-Measure Action Plan for Stabilising Foreign Investment: A Clause-by-Clause Guide | 中国利用外资固稳促优行动方案 15 条逐条解读

Overview

The Action Plan for Stabilising and Optimising Foreign Investment (Shangzi Fa [2026] No. 97) was issued jointly by the Ministry of Commerce, the National Development and Reform Commission and the Ministry of Finance with State Council approval. It runs to five parts and 15 measures; four carry substance — market access, investment facilitation, investment promotion, service guarantees — and those four are covered here. A Ministry of Commerce summary follows the same structure (https://www.mofcom.gov.cn:8443/cms_files/filemanager/policySummary/viewcore_0cfe31a63f9c4bd3869517bc10908c10.html).

The document allocates tasks rather than changing the law, and in several places states that a further text will follow: revised rules on foreign investors’ acquisition of domestic enterprises, detailed rules on segmented pharmaceutical production, and the list of investment-attraction matters local governments are encouraged and prohibited from offering. All three are commitments, not current practice.

Key developments in 2026

Market access — services. Opening pilots in vocational skills training, vocational colleges and universities of science, engineering, agriculture and medicine are to widen steadily. Beijing’s services demonstration zone may move first in the digital economy and in health, and an upgraded CEPA arrangement is to open services earlier for Hong Kong and Macao investors.

Market access — finance. More foreign institutions are to use treasury bond futures and similar tools for risk management; a cross-border financing facilitation quota and “document preparation on behalf of clients” in settlement are offered, where the bank assembles the documents. Pre-listing communication is to improve, and qualified enterprises supported in listing onshore.

Market access — industry. Detailed rules on segmented pharmaceutical production are to be issued, so an overseas drug maker can place different stages at different sites, including across the border. The biotechnology and wholly foreign-owned hospital pilots are to widen, and innovative drugs and devices brought into commercial insurance and retail.

Facilitation — M&A, data, reinvestment, R&D. The M&A rules are to be revised with a simpler process and better consideration-payment arrangements, and qualified foreign equity investment institutions may act as strategic investors in securities issuance by listed companies in unrelated industries. Pilot free trade zones and services-opening cities are to explore scenario-based, field-level negative lists for outbound data, and standards drafted for important-data catalogues in industrial, telecom, geographic information, automotive, pharmaceutical, seed, aerospace and civil aviation. The existing tax incentive for reinvested profits is to be implemented, and more reinvestment projects added to the major and key lists. R&D centres gain easier entry for foreign high-level talent, support for open innovation platforms and new-type R&D institutions, and import tax preferences for research supplies.

Promotion. Strengthen the “Invest in China” brand through CIFIT and similar events, explore a digital service platform and portal, issue the local investment-attraction list without delay, allow provincial support for projects in the relevant fields, honour lawful policy commitments, and review the pilot evaluation of promotion effectiveness.

Service guarantees. Except where laws and regulations expressly provide otherwise or national security is involved, support policies treat foreign-invested enterprises the same as domestic ones; procurement and tendering apply the fair competition review strictly; university and institute procurement guarantees equal participation. Consumption programmes may not exclude qualifying goods or services because they are foreign-branded.

Local follow-through. On 16 October 2026 Chongqing’s commerce commission published an interpretation of its 14-measure working document, stating that it rests on No. 97 (https://sww.cq.gov.cn/zwgk_247/zfxxgkmlrk/zcjd_1/wz_343305/bdmzcjd/202610/t20261016_16247001.html): an approval green channel for major projects, an energy-supply whitelist, green-power direct connection, cross-tax-type coaching, access to the local “Yumao Dai” trade finance facility, work on online identity verification for foreign nationals, and easier medical access for foreign executives and core technical staff. Hong Kong’s Trade and Industry Department reproduces an extract of the text (https://www.tid.gov.hk/en/tradecircular/files/2026/ci5382026a.pdf).

Practical implications for foreign businesses

Read No. 97 as a work plan with a status column. Usable now: risk tools and cross-border financing facilitation, pre-listing communication for a company weighing an onshore listing, the Beijing zone for digital economy and health projects, the CEPA route for Hong Kong and Macao investors. Still requiring a text: the M&A revision, the segment-production rules, the local investment-attraction list — projects depending on them should follow current rules.

The M&A item is the one most often read as already effective. It requires a revision that simplifies the process and improves consideration-payment arrangements; no revised text and no effective date accompany it, so deals continue to be structured and filed under the rules in force.

Data shows the method most clearly. A list defined by scenario and field lets a company describe a particular transfer — fields, purpose, recipient — and check it at that level. Operations in a pilot free trade zone or services-opening pilot city should follow the local list; the standards commitment for eight sectors signals direction, but sectoral rules apply until a standard appears.

National treatment is worth keeping on file: equal treatment in support policies, the fair competition review in procurement, and no exclusion from consumption programmes over brand ownership give a basis for raising a case with a procurement reviewer, a tendering authority or a commerce bureau — not a self-executing right. For onshore profits, reinvestment applies an existing incentive; the R&D talent and import-tax package is the most concrete here and the most dependent on provincial choices.

Related reading

  • *Cross-Border Investment Rules Update October 2026: Profit Reinvestment, Cash Pooling and Foreign M&A Reform* (Article 464) — the reinvestment mechanism, cash pooling and the status of the M&A revision are analysed there and not repeated here.
  • Sector restrictions and the foreign investment negative list, and how pilots interact with them.

Sources

  • Ministry of Commerce, policy summary of the Action Plan (five parts, 15 measures): https://www.mofcom.gov.cn:8443/cms_files/filemanager/policySummary/viewcore_0cfe31a63f9c4bd3869517bc10908c10.html
  • Hong Kong Trade and Industry Department, extract of Shangzi Fa [2026] No. 97 in a trade circular: https://www.tid.gov.hk/en/tradecircular/files/2026/ci5382026a.pdf
  • Chongqing Municipal Commission of Commerce, interpretation of its 14-measure working document, 16 October 2026: https://sww.cq.gov.cn/zwgk_247/zfxxgkmlrk/zcjd_1/wz_343305/bdmzcjd/202610/t20261016_16247001.html
  • National Development and Reform Commission: https://www.ndrc.gov.cn/

中国利用外资固稳促优行动方案 15 条逐条解读

概述

《利用外资固稳促优行动方案》（商资发〔2026〕97 号）由商务部、国家发展改革委、财政部联合印发，并经国务院同意。全文分为五个部分，共 15 条。其中四个部分承载实体内容，分别是扩大市场准入、提升投资便利度、提高投资促进水平和健全服务保障，也是本文逐条梳理的对象。商务部发布的一份政策摘要即按这一结构列出 15 条要点（https://www.mofcom.gov.cn:8443/cms_files/filemanager/policySummary/viewcore_0cfe31a63f9c4bd3869517bc10908c10.html）。

从文件性质看，《行动方案》是任务分工，而不是对法律的修改。它向各部委和各省级人民政府布置工作，并在若干处明确表示后续还将出台另一份文本。这样的表述在文件中共出现三处：修订外国投资者并购境内企业的规定、药品分段生产细则，以及地方政府招商引资鼓励和禁止事项清单。三项都属于承诺事项，而非现行做法，本文在涉及它们时一律按”待出台”处理。

其余内容中，有相当一部分是把原本分散在别处的措施归拢到一处，例如职业技能教育与理工农医类高校的开放试点、面向港澳投资者的 CEPA 安排、外资金融机构可用的风险管理工具，以及政府采购中的国民待遇要求。这些内容的价值不在于新，而在于位置：它们现在被收进一份经国务院同意的文件，与地方主管部门沟通时更容易引用，地方出台配套举措时也更容易对照。

需要提示的是，《行动方案》本身已经印发，属于现行有效的政策文件；但文件所要求的配套规则并非同时到位。把”文件已印发”与”条目已落地”分开看，是理解这份文件的前提。以下按文件自身的顺序展开，并在每一处标明该项属于已经可以适用、属于要求尽快出台，还是属于尚待细化。

2026 年的关键进展

市场准入：服务业。 方案提出稳步扩大职业技能培训、职业院校、理工农医类高校的对外开放试点。同时支持北京服务业扩大开放综合示范区先行先试，在数字经济和医药健康等领域率先探索。方案还就内地与港澳的 CEPA 安排作出部署，方向是升级现有安排，对港澳投资者在服务业领域率先加大开放力度，使其开放的时点早于一般安排。

市场准入：金融业。 方案支持更多外资机构使用国债期货等工具开展风险管理。在跨境融资方面，为外资企业提供便利化额度；在国际结算方面提供”代客制单”服务，即由银行代客户归集、制作底层交易单据，而不是要求客户自行备齐整套单据。上市环节亦有安排：优化上市前预沟通机制，支持符合条件的外资企业在境内上市。这三项的共同点是把外资机构在境内经营时最常遇到的操作性障碍逐项对应，而不是新设一类主体资格。

市场准入：产业。 这一部分列出三项。其一，出台药品分段生产细则，使境外药企可以把同一产品的不同生产阶段放在不同地点完成，包括跨境分段生产。其二，扩大生物技术、外商独资医院的开放试点范围。其三，推动创新药械纳入商业保险、进入零售渠道。第一项是明确要求但尚待出台的配套细则，在细则公布之前，跨境分段生产仍应按现行规定办理。

投资便利度：并购、数据、再投资、研发。 并购方面，方案要求修订外国投资者并购境内企业的规定，简化流程、优化对价支付安排；同时允许符合条件的外资股权投资机构以战略投资者身份，参与非相关行业上市公司证券发行。数据方面，支持自贸试验区、国家服务业扩大开放试点城市探索场景化、字段级的数据出境负面清单；推动制定工业、电信、地理信息、汽车、医药、种业、航天、民航八个行业的重要数据识别目录国家标准。再投资方面，落实境外投资者以分配利润直接投资的税收优惠，并将更多再投资项目纳入重大和重点外资项目清单。研发方面，便利外籍高层次人才引进，支持开放式创新平台、实训基地和新型研发机构，依法享受进口科研用品税收优惠。

投资促进。 方案提出强化”投资中国”品牌，办好投洽会等活动；探索建立外商投资数字综合服务平台与”投资中国”门户网站；加快出台地方政府招商引资鼓励和禁止事项清单；省级人民政府可按规定对相关领域的引资项目给予支持；政府部门要严格兑现依法作出的政策承诺；总结外商投资促进成效评价试点经验。其中招商引资鼓励和禁止事项清单同样属于要求加快出台的事项，其作用是给地方在招商中可提供与不可提供的条件划出边界。

服务保障。 国民待遇被写成可操作的表述：除法律法规明确规定或涉及国家安全领域外，涉企支持政策对外资企业一视同仁；政府采购、招标投标严格落实公平竞争审查；高校院所、科研机构的采购活动应保障外资企业平等参与。促消费方面，支持外资企业参与提振消费行动，并明确不得以外资品牌产品、外资企业为由，排斥符合条件的产品或服务适用促消费政策。

地方落地。 2026 年 10 月 16 日，重庆市商务委员会发布了对本市《健全外商投资服务保障体系工作举措》的解读，明确该文件共 14 条，依据即 97 号文（https://sww.cq.gov.cn/zwgk_247/zfxxgkmlrk/zcjd_1/wz_343305/bdmzcjd/202610/t20261016_16247001.html）。14 条中包含：重大外资项目审批”绿色通道”、外资企业用能保供白名单、绿电直连、跨税费种一体化税务辅导、纳入”渝贸贷”、探索破解外籍人员线上实名认证难点，以及外籍高管与核心技术人员就医便利等。香港工业贸易署亦在其贸易通函中转载了 97 号文的全文节选（https://www.tid.gov.hk/en/tradecircular/files/2026/ci5382026a.pdf）。

对外资企业的实务意义

读 97 号文最实用的方式，是把它当成一张带”状态”栏的工作表。有些条目现在就可以用：金融机构可用的风险管理工具与跨境融资便利化安排、拟在境内上市企业的上市前预沟通、面向数字经济与医药健康项目的北京示范区，以及港澳投资者可走的 CEPA 路径。另一些条目要等文本到位才会改变现状：并购规定修订、药品分段生产细则、地方招商引资鼓励和禁止事项清单。依赖第二类条目的项目，应按今天生效的规则做方案，把《行动方案》视为时点安排中的一个变量，而不是基准本身的变化。

并购一项尤其需要小心，因为它最容易被读成”已经生效”。方案要求修订，方向是简化流程、优化对价支付安排；但文件并未随附修订稿，也没有为这项要求设定生效日期。在修订后的规定公布之前，交易仍应按现行有效规则进行架构与申报。这项修订与利润再投资、资金池等机制之间的关系，宜参看本文延伸阅读所指向的既有分析，本文不再重复论证同一问题。

数据是方案在方法上写得最具体的一块。按场景、按字段编制的负面清单，与按行业整体编制的清单不是同一种工具：前者允许企业描述一笔具体的传输——涉及哪些字段、用于什么目的、发给哪一类接收方——再与按同一颗粒度写成的清单逐项比对。在自贸试验区或服务业扩大开放试点城市有业务的企业，应跟踪当地清单的实际文本，而不宜假定一份全国清单就能解决全部问题。至于八个行业的重要数据识别目录国家标准，其意义在于提示分类指引的走向；标准制定需要时间，在标准公布之前，仍按现行分行业规定执行。

国民待遇的表述值得存档。涉企支持政策一视同仁、政府采购落实公平竞争审查、促消费政策不得以品牌归属为由排斥产品，这三句话为企业就具体个案提出主张提供了文件依据——可以向采购方、招标组织方或地方商务主管部门提出。但它并不构成可以直接执行的权利，实际路径仍是既有的投诉与审查渠道。

对在境内持有利润的集团而言，再投资相关表述宜理解为”落实”一项既有优惠，而不是新设一项优惠；把更多再投资项目纳入重大和重点外资项目清单，属于影响项目办理方式的行政安排，并不改变项目是否获批。对正在考虑设立研发中心的企业，人才引进便利、开放式创新平台支持与进口科研用品税收优惠的组合，是全文中最成体系的一组安排，同时也是最依赖省级落地方式的一组安排。关注地方举措——重庆的 14 条是一个较早的样本——通常比反复研读国家层面文本更有信息量。

延伸阅读

  • 《2026 年 10 月跨境投资制度环境更新：利润再投资、资金池与外资并购改革》（第 464 篇）——利润再投资机制、跨国公司资金池以及并购规定修订的进展在该文中已有分析，本文不再重复。
  • 外资准入负面清单与行业限制，以及各类试点与清单之间的衔接关系。
  • 外资企业设立的一站式窗口，以及提出异议与投诉的渠道。

来源

  • 商务部·《利用外资固稳促优行动方案》政策摘要（五部分 15 条要点）：https://www.mofcom.gov.cn:8443/cms_files/filemanager/policySummary/viewcore_0cfe31a63f9c4bd3869517bc10908c10.html
  • 香港工业贸易署·商资发〔2026〕97 号全文节选（贸易通函）：https://www.tid.gov.hk/en/tradecircular/files/2026/ci5382026a.pdf
  • 重庆市商务委员会·《健全外商投资服务保障体系工作举措》14 条解读（2026-10-16）：https://sww.cq.gov.cn/zwgk_247/zfxxgkmlrk/zcjd_1/wz_343305/bdmzcjd/202610/t20261016_16247001.html
  • 国家发展和改革委员会官网：https://www.ndrc.gov.cn/