1. Yes, Amazon US store revenue needs to pay taxes in China.

2. This is because Chinese tax law stipulates that individuals and companies engaged in business activities in China or have economic interests in China are required to pay corresponding taxes. Although the revenue of Amazon US stores comes from the United States, it still needs to pay relevant taxes because it involves the Chinese market and consumers.

3. If individuals or companies selling on Amazon US stores want to understand the specific tax standards and declaration procedures, they can consult professional financial advisors or tax agencies to ensure that their business activities are legal and compliant.