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].