财政部和国家税务总局不久前下发了两个文件，对出口退（免）税进行规范和明确，其中，3类21种情形享受出口免税。

The ministry of finance and the state administration of taxation recently issued two files,To exit(from)Tax rules and clear,the,Three kinds of 21 kinds of situations enjoy export tax.

　　据福州市国税局进出口税收管理处工作人员介绍，适用于增值税出口货物劳务和消费税出口货物的免税范围（以下简称出口免税）主要分为3类21种情形：

According to the fuzhou irs import and export tax administration staff is introduced,Suitable for VAT export goods services and consumption tax of export goods free range(Hereinafter referred to as the "export tax)Mainly divided into three kinds of 21 kinds of situations:

　　第一类是视同出口免税的货物、劳务3种情形，包括：国家批准设立的免税店所销售的免税货物；特殊区域内的企业为境外的单位或个人提供加工、修理修配劳务；特殊区域内的企业之间销售特殊区域内的货物。

The first kind is regarded as export duty-free goods/Labor 3 kinds of situations,including:Countries established with the approval of the duty free shop sell duty-free goods;Special area for the enterprise outside of the unit or individual to provide processing/Repairs and replacement services;Special area between enterprise sales special area of the goods.

　　第二类是由征税改为免税的出口货物、劳务3种情形，包括：未在国家税务总局规定期限内申报增值税退（免）税的；未在规定期限内申报开具《代理出口货物证明》的；已申报增值税退（免）税，却未在国家税务总局规定期限内向税务机关补齐增值税退（免）税凭证的。

The second is to the tax exemption of export goods/Labor 3 kinds of situations,including:Not in the state administration of taxation declaration VAT refund within a prescribed period(from)tax;Not declare open within the time limit as prescribed[Certificate of goods export through agency]of;Has been declared VAT refund(from)tax,But not in the state administration of taxation regulation tax authorities within the term polishing VAT refund(from)Tax voucher.

　　第三类是出口免税的货物、劳务15种情形，包括：增值税小规模纳税人出口货物；避孕药品和用具，古旧图书；海关税则号前四位为“9803”的软件产品；含黄金、铂金成分的货物，钻石及其饰品；国家计划内出口的卷烟；购进时未取得增值税专用发票、海关进口增值税专用缴款书，但其他相关单证齐全并已使用过的设备；农业生产者自产农产品；油画、花生果仁、黑大豆等财政部和国家税务总局规定出口免税的货物；外贸企业取得普通发票、废旧物资收购凭证、农产品收购发票、政府非税收入票据的货物；来料加工复出口货物；特殊区域内企业出口的特殊区域内货物；以人民币现金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；以旅游购物贸易方式报关出口的货物；非出口企业委托出口货物；非列名生产企业出口不能视同自产货物。 

The third class is export duty-free goods/Labor 15 kinds of situations,including:Small-scale VAT tax payers export goods;Contraceptive drugs and appliance,Antique books;Customs tariff number for the first four"9803"Software products;Contain gold/Platinum composition of the goods,Diamond and jewelry;In the state plan export cigarette;When purchases without obtaining a VAT invoice/Customs import VAT payment certificate,But other relevant documents is complete and has used equipment;Agricultural producers sell agricultural products;Oil painting/Peanut kernels/Black soybean and the ministry of finance and the state administration of taxation export duty-free goods;Foreign trade enterprises to obtain commercial invoice/Waste materials purchase document/The acquisition of agricultural products invoice/The government tax revenue bill of goods;Processing complex export goods;Special area enterprise exports goods special area;To RMB cash settlement mode in the borders of export enterprise from the province(Autonomous region)Border port exported to neighboring countries and general trade and small-scale border trade export goods;Tourism shopping trade mode customs export goods;The export enterprise entrusted export goods;The listing production enterprises to export cannot be produced goods. 

　　同时，上述3类21种情形如果有消费税应税消费品，免征消费税，其以前环节所征的消费税不再退还，也不允许在内销应税消费品应纳消费税款中抵扣。

At the same time,The above three kinds of 21 kinds of situations if there is a consumption tax assessable consumer goods,Exempted from it,Before the links of consumption tax levy no longer return,Don't allow the domestic consumer spending in the tax payable tax deductible.

　　适用出口免税政策的，除视同出口免税的3种情形和出口免税的货物劳务情形中的“特殊区域内企业出口的特殊区域内货物”等4种情形外，出口企业或其他单位如果未在规定的纳税申报期内按规定申报免税的，应视同内销货物和加工修理修配劳务征收增值税、消费税。

Applicable export tax policy,In addition to export tax shall be regarded as the three kinds of situations and export duty-free goods services in the situation"Special area enterprise exports goods special area"Four circumstances outside,Export enterprise or any other unit if not stipulated in the tax declaration period in accordance with the provisions of the tax declaration,Should be regarded as domestic goods and processing repairs and replacement services VAT/Consumption tax.