Group 1 - The article discusses the export goods subject to value-added tax (VAT) policies, highlighting specific categories of goods that are exempt from export tax refunds [1][4] - It outlines the conditions under which export enterprises may face tax liabilities, including instances of fraudulent tax claims and improper documentation [1][3] - The article specifies the calculation methods for VAT and consumption tax for both general taxpayers and small-scale taxpayers, detailing the formulas used [5] Group 2 - It emphasizes the importance of tax registration confirmation for exporters before declaring goods to customs, noting the consequences of failing to complete this process [6] - The article describes the procedure for tax cancellation for exporters, requiring tax clearance before applying for deregistration with market regulatory authorities [7] - It provides guidelines for issuing and processing entrusted export and agency export certificates, including necessary documentation and timelines [8] Group 3 - The article warns against fraudulent practices related to customs declarations, such as falsifying documents or misreporting export values [9]