Core Viewpoint - The article discusses the tax policies related to export goods and services, focusing on the exemption and refund of value-added tax (VAT) and consumption tax for eligible export enterprises and goods [2][5][10]. Group 1: Tax Exemption Policies - Eligible export goods and services are exempt from VAT, and if they are subject to consumption tax, the consumption tax is also exempted, although previously paid consumption tax is not refundable [2][7]. - The policy applies to various categories of goods, including those exported by small-scale VAT taxpayers, contraceptives, old books, and software products classified under specific customs tariff codes [3][4]. Group 2: Applicable Conditions - The export goods must be those that have been customs declared and actually leave the country, which can be self-exported or entrusted exports [8]. - The policy also covers goods exported under foreign aid, foreign contracting, and goods sold to international financial organizations or foreign government projects [9]. Group 3: Refund Policies - For eligible export goods and services, there are two methods for VAT refund: the exemption and refund method, and the exemption method, where non-manufacturing export enterprises can receive refunds for input VAT [7][8]. - The article specifies that certain goods, such as those containing precious metals and used equipment, are also eligible for tax exemption or refund [6][8]. Group 4: Policy Basis - The policies are based on the official notifications from the Ministry of Finance and the State Administration of Taxation, which outline the VAT and consumption tax policies for export goods and services [10].

Core Viewpoint - The article discusses the tax policies related to export goods and services, specifically focusing on the application of VAT and consumption tax for certain export scenarios, highlighting the conditions under which these taxes apply and the implications for export enterprises [1][2][3][4]. Tax Policies on Export Goods and Services - The export goods and services that are subject to VAT taxation include those explicitly listed by the Ministry of Finance and the State Administration of Taxation, which have had their export tax refunds or exemptions canceled [2]. - Export enterprises must pay consumption tax on taxable consumer goods exported, without the possibility of refunding previously paid consumption tax [1][2]. - Specific conditions under which export goods are not eligible for VAT refunds include instances of fraudulent tax refund claims, provision of false documentation, and failure to meet tax authority requirements [3][4]. Applicable Conditions - The applicable conditions for VAT taxation on export goods and services include: 1. Goods explicitly listed for cancellation of export tax refunds [2]. 2. Sales of consumer goods and transportation vehicles to special regions [2]. 3. Goods exported during periods when tax authorities have suspended VAT refund processing due to fraudulent activities [2][3]. 4. Goods exported with false documentation or tax refund certificates [3][4]. Policy Basis - The policies are based on the notification from the Ministry of Finance and the State Administration of Taxation regarding VAT and consumption tax policies for export goods and services [5].