Core Viewpoint - The article discusses the importance of distinguishing between "self-produced" and "deemed self-produced" goods for production enterprises in relation to export tax refund policies, emphasizing the implications for tax treatment and compliance [1][2]. Group 1: Tax Refund Policy - Production enterprises exporting self-produced goods, deemed self-produced goods, and providing processing services can apply for a tax refund policy that includes exemption from value-added tax (VAT) and the ability to offset input VAT against payable VAT [2]. - The policy allows for the refund of any unutilized input VAT after the offset [2]. Group 2: Definition of Deemed Self-Produced Goods - Deemed self-produced goods include specific categories of externally purchased goods that meet certain conditions, particularly for enterprises with a clean compliance history regarding tax refunds and invoices [3][4]. - Enterprises must not have engaged in fraudulent activities related to export tax refunds or VAT invoices to qualify for deemed self-produced status [4]. Group 3: Conditions for Deemed Self-Produced Status - To qualify for deemed self-produced status, enterprises must meet at least one of the following criteria: 1. Hold general VAT taxpayer status 2. Have been in continuous operation for two years or more 3. Maintain an A-level tax credit rating 4. Achieve sales exceeding 500 million yuan in the previous year 5. Ensure that externally purchased goods are of the same type or related to self-produced goods [4]. Group 4: Practical Guidance - Enterprises are advised to confirm with tax authorities in advance whether their externally purchased or processed goods meet the criteria for deemed self-produced status [6].

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].