1039市场采购贸易：跨境电商出口的"真香"选择
导读/Introduction：海关对于跨境电商业务在进出口有不同的监管方式；例如朗朗上口的0110、1210、9810、9610等；但是与0110相对的，1039却鲜有人知，可1039却是真正的"真香"系列...
Customs has different supervision methods for cross-border e-commerce import and export businesses; such as the well-known 0110, 1210, 9810, 9610, etc. However, compared to 0110, 1039 is rarely known, but it is truly an "irresistible" option...
01. 跨境电商合规的资金流/Compliant Capital Flow in Cross-border E-commerce
在了解1039之前，请跟随小A的步伐一起看看跨境电商的资金流走向：
Before understanding 1039, let's follow Xiao A's steps to see the capital flow of cross-border e-commerce:
行业常规的资金流：
客户在跨境电商销售平台付款，销售平台提现到支付平台；随后直接从境外转入个人私户或供应商私户。
Common capital flow in the industry:
Customers pay on cross-border e-commerce sales platforms, which withdraw funds to payment platforms; then directly transfer from overseas to personal accounts or supplier accounts.
02. 主角登场：1039介绍/Introduction to the Protagonist: 1039
根据"海关总署公告2019年第221号"描述：市场采购贸易方式，是指在经认定的市场集聚区采购商品，由符合条件的经营者办理出口通关手续的贸易方式。
According to "Customs Announcement No. 221 of 2019": Market procurement trade refers to the trade method of purchasing goods in designated market clusters and completing export customs clearance procedures by qualified operators.
1039的"真香"特征：
• 增值税免征不退
• 简化申报流程
• 全平台操作和监管
• 无进项增值税发票也可合规合法的出口
• 税率低至千分之八
"Irresistible" Features of 1039:
• VAT exemption without refund
• Simplified declaration process
• Full platform operation and supervision
• Legal export without input VAT invoices
• Tax rate as low as 0.8%
03. 1039与0110有什么区别/Differences Between 1039 and 0110
如图所示，0110与1039的区别在于两点：供应商可否无票采购；出口地是否有限制。
As shown in the figure, the differences between 0110 and 1039 lie in two points: whether suppliers can purchase without invoices; and whether there are restrictions on export locations.
04. 1039通道下的资金流/Capital Flow Under 1039 Channel
1039的资金流为：销售平台→支付平台→境外公司→供应链公司→个体工商户
The capital flow of 1039 is: Sales platform → Payment platform → Overseas company → Supply chain company → Individual business
05. 总结/Summary
1. 我们了解了合规的跨境电商行业的资金流与行业内常规企业的资金流走向。
2. 我们明白了1039的官方定义与特征。
3. 我们把1039与0110放在一起进行了对比。
4. 我们根据1039通道的特征做了资金流对比。
1. We understood the compliant capital flow in cross-border e-commerce and the common capital flow in the industry.
2. We learned the official definition and characteristics of 1039.
3. We compared 1039 with 0110.
4. We conducted capital flow comparison based on the characteristics of the 1039 channel.
