市场采购贸易(1039)出口税务全解析：免征增值税+0.395%超低税负
市场采购贸易(1039)出口税务全解析：免征增值税+0.395%超低税负
Complete Guide to 1039 Market Procurement Trade Export Taxation: VAT Exemption + 0.395% Ultra-Low Tax Rate
核心要点/Key Points:
随着金税四期上线，外贸税务合规已成企业生存红线。
With the launch of Golden Tax Phase IV, tax compliance has become a survival threshold for foreign trade enterprises.
一、1039贸易方式核心优势/Core Advantages
1. 免征增值税：出口环节免除13%/9%/6%增值税
VAT exemption: Exempt from 13%/9%/6% value-added tax in export
2. 双免所得税：不缴纳企业所得税/个人所得税
Double tax exemption: No enterprise income tax or individual income tax
3. 超低税负：综合税负仅0.395%（享受减半政策后）
Ultra-low tax burden: Comprehensive tax rate only 0.395% (after 50% reduction policy)
二、税务处理流程/Tax Treatment Process
1. 申报基数：按收汇总额的5%核定应税所得
Tax base: 5% of total foreign exchange income as taxable income
2. 税率计算：适用五级超额累进税率表
Tax rate: Apply progressive tax rate table with 5 brackets
3. 申报周期：季度申报（传统贸易需月度申报）
Filing cycle: Quarterly declaration (vs monthly for general trade)
三、实操案例/Practical Case
年收汇500万企业税务对比：
Tax comparison for enterprise with 5 million annual income:
| 项目/Item | 一般贸易/General Trade | 1039贸易/1039 Trade |
|---|---|---|
| 增值税/VAT | 约65万/≈650,000 | 0 |
| 企业所得税/CIT | 约25万/≈250,000 | 0 |
| 核定税额/Assessed Tax | 不适用/N/A | 19,750 |
四、适用对象/Applicable Entities
• 跨境电商/Cross-border e-commerce
• 外贸综合服务企业/Foreign trade service providers
• 市场采购商户/Market procurement merchants
• 无进项票出口企业/Exporters without input invoices
五、风险提示/Risk Warning
1. 需通过指定监管场所报关
Must declare through designated supervision places
2. 单票报关金额≤15万美元
Single customs declaration amount ≤ USD 150,000
3. 需使用1039专用海关代码
Must use special customs code 1039
