市场采购贸易方式出口解析与实例分析
一、市场采购贸易方式（1039模式）概述
市场采购贸易方式（海关监管代码1039）是我国针对中小微企业和个体工商户设计的特殊出口模式，旨在解决“多品种、小批量、无进项发票”商品的合规出口难题。该模式自2014年试点以来，已在全国31个市场集聚区推广，成为外贸新业态的重要组成部分
- 单票限额：单票报关货值不超过15万美元（约100万元人民币）。
- 税收政策：增值税免征不退，无需提供进项发票，仅需按核定征收缴纳个人所得税（税负率0.1%-0.395%）
- 外汇管理：允许多主体收汇，支持人民币结算，结汇资金可合法转入个人账户
- 通关便利：简化申报流程，货值前5的商品单独列明，其余按税则“章”归类申报，实现“关务秒审”
二、市场采购贸易的实践优势
- 解决无票出口难题：适用于玩具、日用品、五金等无票商品，帮助中小微企业合规化经营
- 降低合规成本：免除出口退税流程，避免虚开发票风险，节省时间和资金成本
- 灵活收汇：支持外贸公司、供货商、境外采购商等多主体开立外币账户，规避离岸账户冻结风险
- 政策动态调整：2024年商务部调整负面清单，恢复防疫物资（如医用口罩、检测试剂）通过1039出口
与一般贸易对比：
| 维度 | 市场采购贸易（1039） | 一般贸易（0110） |
|---|
| 税收政策 | 免征不退，无进项发票要求 | 需增值税发票，可办理退税 |
| 申报复杂度 | 简化申报，按大类归并 | 需逐项详细申报 |
| 单票金额限制 | ≤15万美元 | 无限制 |
| 适用对象 | 中小微企业、个体工商户 | 有进出口资质的企业 |
| 结汇灵活性 | 支持多主体人民币/外币账户 | 需通过公司账户结算 |
（综合
整理） | | |
三、典型案例分析
义乌小商品城：
- 实践亮点：通过“组货人制度”实现全链路数字化管理，打通交易、物流、报关、结算环节，2021年对美出口额达40.99亿美元，同比增长74.85%
- 政策支持：认证组货人可获海运贷融资、出口信用险（赔付比例80%）等资源倾斜
河北白沟市场：
- 增长数据：2023年1-9月出口额63.07亿元，同比增长352.08%
- 成功因素：政府组织企业赴迪拜、俄罗斯参展，签订千万美元订单，激活外贸主体活力
深圳跨境电商企业：
- 痛点解决：通过1039模式将无票收入合规化，结汇至个人账户，年出口500万元以下仅需缴纳0.175%个税
四、总结与展望
市场采购贸易方式通过政策创新，为中小微企业搭建了合规出海桥梁。未来，随着数字化管理（如组货人系统）和跨境电商融合（如DTB模式）的深化，1039模式将进一步释放外贸潜力。建议企业结合自身需求，利用政策红利优化供应链，并通过SEO精准触达目标客户，抢占跨境贸易新蓝海。
Analysis of Market Procurement Trade (1039 Mode) for Export and Case Studies
I. Overview of Market Procurement Trade (1039 Mode)
Market Procurement Trade (Customs Code 1039) is a specialized export mechanism in China designed for SMEs (small and medium-sized enterprises) and individual businesses, addressing compliance challenges for exporting goods characterized by "multiple categories, small batches, and lack of input invoices." Since its pilot launch in 2014, the model has expanded to 31 market clusters nationwide, becoming a vital component of new foreign trade formats.
Key Policy Features:
- Single Shipment Limit: Maximum value per customs declaration is capped at USD 150,000 (approx. RMB 1 million).
- Tax Policy: VAT is exempted without refund, eliminating the need for input invoices. Sellers only pay a nationally fixed personal income tax (tax rate: 0.1%–0.395%).
- Foreign Exchange Management: Allows multi-party foreign currency settlements, supports RMB transactions, and permits transferring funds to personal accounts.
- Customs Simplification: Streamlined declaration process—only the top 5 high-value items require detailed listing; others are categorized by tariff chapter for "instant customs clearance."
II. Practical Advantages of Market Procurement Trade
- Resolving Uninvoiced Export Challenges: Ideal for toys, daily necessities, hardware, and other uninvoiced goods, enabling SMEs to operate compliantly.
- Reducing Compliance Costs: Eliminates export tax refund procedures, avoids risks of fake invoicing, and saves time and financial resources.
- Flexible Settlement: Supports multi-party foreign currency accounts (e.g., trading companies, suppliers, overseas buyers) to mitigate risks of offshore account freezes.
- Dynamic Policy Updates: In 2024, the Ministry of Commerce revised the negative list to allow medical supplies (e.g., masks, test kits) under the 1039 mode.
Comparison with General Trade (0110 Mode):
| Aspect | Market Procurement Trade (1039) | General Trade (0110) |
|---|
| Tax Policy | VAT exemption, no input invoices required | Requires VAT invoices, eligible for refunds |
| Customs Complexity | Simplified declaration by category | Detailed item-by-item declaration |
| Shipment Limit | ≤USD 150,000 | No limit |
| Target Users | SMEs, individual businesses | Enterprises with import/export licenses |
| Settlement Flexibility | Multi-party RMB/foreign currency accounts | Requires corporate account settlements |
III. Case Studies
Yiwu Small Commodities Market:
- Innovation: Implemented a "Goods Consolidator System" for end-to-end digital management, integrating transactions, logistics, customs, and settlements. In 2021, exports to the U.S. surged to USD 4.099 billion, a 74.85% YoY increase.
- Policy Support: Certified consolidators receive preferential resources like shipping loans and export credit insurance (80% compensation ratio).
Hebei Baigou Market:
- Growth: Achieved export revenue of RMB 6.307 billion from Jan–Sep 2023, up 352.08% YoY.
- Success Drivers: Government-organized trade fairs in Dubai and Russia secured multimillion-dollar orders, revitalizing local exporters.
Shenzhen Cross-Border E-Commerce Firm:
- Solution: Leveraged the 1039 mode to legitimize uninvoiced revenue and settle funds into personal accounts. For annual exports below RMB 5 million, tax liability is only 0.175%.
IV. Conclusion and Outlook
Market Procurement Trade bridges compliance gaps for SMEs through policy innovation. Future trends include deeper integration with digital management (e.g., Goods Consolidator Systems) and cross-border e-commerce (e.g., Direct-to-Business (DTB) models), unlocking greater export potential. Businesses should leverage policy incentives to optimize supply chains and use SEO strategies to target global buyers, seizing opportunities in the evolving trade landscape.
