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]

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]