Group 1 - The article discusses the scope of export goods subject to value-added tax (VAT) and consumption tax, detailing specific categories of goods that are exempt from tax refunds or are subject to taxation [4][6][11] - It emphasizes the importance of verifying product codes through the electronic tax bureau to determine the applicable tax rates for exported goods [6][8][11] - The article outlines the calculation methods for VAT and consumption tax for both general taxpayers and small-scale taxpayers, providing formulas for determining tax liabilities [13][14] Group 2 - The article explains the process and requirements for agency exports, stating that the principal company must issue export certificates and follow customs regulations [16][17] - It highlights the need for proper documentation and compliance with tax obligations when exporting goods, including the necessity of maintaining records of all relevant documents [19][21][22] - The article provides a three-step risk prevention strategy for exporters, focusing on pre-confirmation of tax obligations, documentation retention, and ongoing monitoring of tax policies [19][22]