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 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].