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 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].