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].

Core Viewpoint - The article discusses the tax policies related to foreign trade, specifically focusing on the export tax refund process for foreign trade comprehensive service enterprises and the conditions under which they can act on behalf of domestic manufacturing enterprises [2][3]. Group 1: Applicable Entities - The policy applies to foreign trade comprehensive service enterprises and manufacturing enterprises that delegate tax refund processing [3]. Group 2: Policy Content - Foreign trade comprehensive service enterprises can handle export tax refunds for domestic manufacturing enterprises if certain conditions are met, allowing them to process these refunds through the local tax authority [3][4]. Group 3: Applicable Conditions - To qualify for the tax refund delegation, the following conditions must be met: - The manufacturing enterprise must be a general VAT taxpayer and have registered for export tax refunds [4][5]. - The manufacturing enterprise must have signed an export contract with foreign entities [4]. - A comprehensive service contract must be in place between the manufacturing enterprise and the service enterprise, detailing the services provided and legal responsibilities [5]. - The manufacturing enterprise must provide the local tax authority with the bank account details for the tax refund [5]. Group 4: Tax Refund Calculation - The tax refund amount is calculated based on the export price and applicable tax rate, with specific invoicing requirements for the refund process [5][6]. - The refund amount formula is: Refund Amount = Invoice Amount × Export Tax Rate [6]. Group 5: Documentation Requirements - After registering for tax refund delegation, the foreign trade comprehensive service enterprise must retain specific documents without needing to resubmit certain forms [6].