欢迎扫描下方二维码关注： 申税小微，我们上月出口的一批设备中，有部分零部件是向供应商采购后直接出口的。在办理退税时需 要区分"自产"和" 视同自产 "，这两者的区别是什么呢？ 对于生产企业来说，准确区分自产货物、视同自产货物及非自产货物至关重要，这直接关系到企业 能否 适用出口退税政策以及具体的退税待遇。具体情况跟申税小微一起来了解一下吧~ 免抵退税办法的政策依据 根据现行税收政策，生产企业出口自产货物、视同自产货物及对外提供加工修理修配劳务，以及 列名生产企业 出口非自 产货物，可适用免抵退税办法： 免征增值税 ，相应的进项税额抵减应纳增值税额（不包括适用增值税即征即退、先征后退政 策的应纳增值税额），未抵减完的部分予以退还。 "视同自产"货物的具体范围 第一类：符合特定条件的外购货物 持续经营以来从未发生骗取出口退税、虚开增值税专用发票或农产品收购发票、接受虚开增值税专用发票（善意取得虚 开增值税专用发票除外）行为且同时符合下列条件的生产企业出口的外购货物，可视同自产货物适用增值税退（免）税政 策： 第二类：其他视同自产情形 持续经营以来从未发生骗取出口退税、虚开增值税专用发票或农产品收购发票、接受虚开增 ...

Core Viewpoint - The article discusses the policies and regulations regarding the export of goods and services under the Value-Added Tax (VAT) exemption, detailing the specific categories of goods and services eligible for such exemptions and the necessary documentation required for compliance [4][5][6]. Group 1: Eligible Export Goods and Services - Export goods eligible for VAT exemption include small-scale taxpayer exports, contraceptives, antiquarian books, software products, goods containing gold or platinum, state-planned cigarette exports, used equipment, and agricultural products [4][5]. - Specific categories of goods that can be treated as self-produced for VAT exemption include purchased goods that are the same type as the company's own products, goods used for repair of self-produced goods, and goods exported to foreign entities that import the company's self-produced goods [8][9][10]. Group 2: Documentation and Compliance - Export enterprises must ensure that the names and measurement units on export declarations and VAT invoices match; otherwise, they cannot apply for tax refunds [3]. - Export enterprises must report any discrepancies in product names or measurement units to the tax authorities for confirmation before applying for VAT refunds [3]. - Companies must maintain proper documentation, including customs declarations and VAT invoices, to qualify for VAT exemptions and refunds [6][7]. Group 3: Special Cases and Conditions - Enterprises that have not complied with documentation requirements or have failed to submit VAT refund applications within the stipulated time frame are ineligible for VAT exemptions [5][6]. - Export enterprises that sell goods to foreign entities through bonded warehouses must provide additional documentation, including a list of exported goods, to apply for VAT refunds [7]. - Companies involved in processing trade must adhere to specific guidelines for VAT exemption claims related to processing exports [11].