市场采购贸易方式出口货物免征增值税政策

Core Viewpoint - The article discusses the tax exemption policy for export goods under the market procurement trade method, aimed at promoting foreign trade and supporting market operators in designated areas [2][6]. Summary by Sections Tax Exemption Policy for Market Procurement Trade - Market operators in approved professional market clusters can enjoy a VAT exemption for export goods valued at $150,000 or less, provided they follow the customs procedures [2][3]. - The policy applies to goods that are managed under the comprehensive management system for market procurement trade [3]. Applicable Conditions - The market procurement trade method requires market operators to either self-operate or entrust a market procurement trader to handle customs procedures [3]. - A formal agreement must be signed between the market operator and the procurement trader for entrusted exports [4]. - Accurate and timely entry of transaction details into the management system is mandatory [4]. Reporting and Compliance - Market operators must submit a VAT exemption application within the designated tax reporting period following the export [4]. - The procurement trader can assist in filing the exemption application for entrusted exports [4]. Pilot Areas - The pilot program includes various markets across China, such as Yiwu International Commodity City and Jiangsu Haimen Textile City, among others [5]. Policy Basis - The policy is based on several official announcements and documents from the National Taxation Bureau and other governmental bodies aimed at facilitating market procurement trade [6].