欢迎扫描下方二维码关注： 稳外贸税收政策 货物劳务税收政策 出口货物劳务免税政策 片图 适用主体 出口企业或其他单位 政策内容 1.对符合条件的出口货物劳务免征增值税。 2.出口企业出口或视同出口适用增值税免税政策的货物，如果属于消费税应税消费品，免征消费税，但不退还其以前环节已征的消费 税，且不允许在内销应税消费品应纳消费税款中抵扣。 适用条件 1.适用增值税免税政策的出口货物劳务，是指： 出口企业或其他单位出口规定的货物： （1）增值税小规模纳税人出口的货物。 （2）避孕药品和用具，古旧图书。 （3）海关税则号前四位为"9803"的软件产品。 （14）以人民币现金作为结算方式的边境地区出口企业从所在省（自治区）的边境口岸出口到接壤国家的一般贸易和 边境小额贸易 出 口货物。 （15）以旅游购物贸易方式报关出口的货物。 2.出口企业或其他单位视同出口的货物劳务： 政策依据 《财政部国家税务总局关于出口货物劳务增值税和消费税政策的通知》（财税〔2012〕39号）第六条、第八条 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 出口货物劳务退（免）税政策 稳外贸税收政策 货物劳务税收政策 出口货物劳务退（免 ...

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].