In-depth interpretation of the 1039 customs clearance model: suitable enterprise types and problems to be solved

The 1039 model is the market procurement trade method, which refers to the trade method in which qualified operators are responsible for handling export customs clearance procedures in a recognized market agglomeration area. The maximum value of a single customs declaration in this model is US$150,000, which is approximately RMB 1 million.

Basic characteristics of 1039 mode

The 1039 model is aimed at sellers without import and export qualifications, allowing them to entrust qualified operators to purchase goods and declare exports in the 1039 model. Individuals can also entrust qualified operators to export goods, and this model does not require VAT invoices and no tax refunds. What is required is personal business income tax. In addition, the convenience of customs clearance and the advantage of supporting RMB foreign exchange settlement in this model benefit sellers who are unable to obtain input purchase invoices, do not have export customs declaration qualifications, or have difficulty in settling foreign exchange.

Different from the general trade model, the purchase of goods under the 1039 model is carried out in recognized market agglomeration areas, and the goods involved must be declared at the customs at the place of purchase. Goods transported through customs must be supervised by the customs at the place of exit.

Suitable business types

The 1039 export model is mainly suitable for the following types of enterprises:

1. Companies that cannot obtain full input VAT invoices;
2. Enterprises that are unable to conduct export trade independently;
3. Units whose foreign exchange collection channels do not meet the requirements;
4. Companies with imperfect financial accounting systems.

Problems solved

The 1039 model can solve many of the following problems for enterprises:

1. Avoid the risk of paying the bill and ensure the effective export of goods in compliance with the rules;
2. Solve the problems of being unable to obtain input invoices and the tax burden ratio being too high to achieve tax compliance;
3. Unlock foreign exchange collection channels and conduct legal settlement of foreign exchange through regular mainland banks;
4. Avoid the risks of non-compliant exchange business, frozen accounts and tax recovery on personal accounts.

Although the 1039 model has multiple advantages, such as ticket-free export, convenient customs clearance and full-process compliance, it is still rarely used. The reasons mainly include the following points:

• Invoice issues: The lack of formal invoices will affect subsequent audits, and some sellers may voluntarily give up on requesting invoices, increasing the risk of being retroactively exploited to avoid tax by using national policies;
• Market agglomeration area restrictions: It is difficult to consolidate performance or obtain capital support when setting up a self-employed business in a designated market agglomeration area;
• Experimental stage of the policy: The implementation details are not yet clear. Although the approved collection policy is available for those with a value of less than 5 million yuan, the specific situation still needs to be judged based on the actual situation.

Through the above information, we can clearly understand the basic functions of the 1043 model, suitable enterprise types and possible problem solutions, and provide effective guidance for enterprises interested in entering this mode.