在外贸行业中，令各位老板最伤脑筋的想必就是交税和收结汇了。在金税四期之后，国家大力推行税务合规，也不能像以前那样买单出口、地下钱庄换汇了。
The most troublesome thing for foreign trader must be taxes and collection of foreign exchange. After the launch of Golden Tax IV, the state has vigorously promoted tax compliance, and it is no longer possible to export by using customs clearance documents of other import and export companies and exchange foreign currency in underground banks as before.
货款回流内地账户担心涉嫌洗钱，账户被关？
Worried about being suspected of money laundering and the mainland account will be closed when receiving foreign payments?
单证流、货物流、资金流做不到三流合一，又无法正常收汇和退税？
Inconsistent flows of documents, goods and funds might fail to collect foreign exchange and obtain tax refund?
但外贸生意还得继续做下去，那怎么办？不用担心，国家已经出台了出口扶持政策——1039市场采购贸易政策。
Nevertheless, we still have to continue our business, what should we do? Don't worry, the country has issued a supporting policy - Market Procurement Trade policy (1039).
市场采购贸易方式是指在经认定的市场集聚区采购商品，单票报关单的货值最高限额为15万美元，由符合条件的经营者在采购地海关办理出口通关手续的贸易方式。因其海关监管方式代码为“1039”，也简称为1039模式。
Market Procurement Trade refers to the transaction specially aimed at the market with multiple varieties, small batches and multiple batches. Qualified buyers should purchase goods in the identified market gathering areas. The value of a single customs declaration form should not exceed 150,000 US dollars and the customs clearance procedures for export commodities should be conducted at designated ports. It is also referred to as "1039 market procurement" for that its customs supervision code is "1039".
与传统一般贸易相比，1039贸易方式直击痛点，为不具备国际贸易能力的小微企业和个体户搭建了与国际买家做生意的桥梁。
Compared with traditional model of trade, the 1039 model greatly promotes the business between the micro and small enterprise or self-employed enterprise and the international buyers.
出口无需增值税发票
Export without VAT invoice
1039允许多批次、多种类、小批量的无票货物以市场采购贸易出口，为广大小微企业和个体商户解决了多批量杂货“无票”难出口的痛点，激发了市场活力。
The 1039 allows products with great product variety, small quantity of production and are frequently purchased to be exported without VAT invoices. No more barriers of export in terms of invoice. Such policy also stimulates the vitality of the market.
对于出口货物免征增值税，且个体工商户经营所得按6%的税率定率征收。从2021年1月1日起至2022年12月31日，对小微企业和个体工商户应纳税所得额不超过100万元部分，再减半征收所得税。
Exported goods are exempt from value-added tax, and the operating income of individual households is levied at a fixed rate of 6%. For small and micro enterprises and individual households, the tax of taxable income of less than 1 million yuan will be halved from January 1, 2021 to December 31, 2022.
某外贸商户2021年通过市场采购方式出口价值500万人民币的货物，需要缴纳多少税？
A foreign trade merchant exported goods worth 5 million CNY through 1039 in 2021, how much tax should he pay?
●所得税应纳税所得额=应税收入*核定所得率=500*6%=30万
Taxable income for income tax = taxable income * approved income rate = 500 * 6% = 300,000
● 每个人每年享有6万免税额度，适用税率为20%，速算扣除数为10500，即:
应交所得税=（（30万-6万）*20%-10500）*50%=18750元（所得额不超过100部分减半征收）。
Each person enjoys a tax-free quota of 60,000 per year. And the applicable tax rate of income tax is 20%, and the quick deduction is 10,500 CNY, that is, the income tax payable is ((300,000-60,000)*20%-10500)*50%=18,750 CNY.
该商户最后只需要缴纳18750元的所得税，综合税负只有0.375%。
The merchant only needs to pay income tax of 18,750 yuan totally, and the tax burden is only 0.375%.
通关便利
Convenient customs clearance
1039允许整柜或拼箱出口，出口货物按大类申报和认定查验。
The 1039 supports FCL or LCL, and the custom declaration and the confirmation and specification of export goods are under the classification of large size item.
货款直接到国内人民币账户
Payments directly remitted into mainland CNY account
1039允许采用离岸人民币结算，能有效规避汇率风险。另外采用市场采购贸易方式出口，是正规贸易背景项下的收汇，从此不用担心国内账户被关的风险。
The 1039 allows settlement in offshore CNY, which can effectively avoid risks o f exchange rate. In addition, exporting in the form of 1039 can enable legal collection of foreign exchange, so there is no need to worry about the mainland account being closed.
瀚客在2017年便成为首批从事广州市场采购贸易模式的公司，如有疑问，可随时联系我们～
In 2017, HACOS became the first batch of companies to engage in the Guangzhou market procurement trade model. If you have any questions, please feel free to contact us~
HACOS provides free consulting services for exit and entry and Chinese visa.
If you want to know more about coming to China or doing business here, please contact us!
