各省、自治区、直辖市和计划单列市国家税务局:为规范外贸出口经营秩序,加强出口货物退(免)税管理,防范骗取出口退税违法活动,国家税务总局决定对出口企业出口货物退(免)税有关单证实行备案管理制度。现将有关事项通知如下:一、出口企业自营或委托出口属于退(免)增值税或消费税 The State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: In order to regulate the order of foreign trade export operations, strengthen the administration on the tax refund (exemption) of export goods and prevent fraudulent activities of export tax rebates, the State Administration of Taxation decided to refund (exempt) Tax documents related to the record management system. The relevant matters are hereby notified as follows: I. Export enterprises shall be exempted from the business of self-employed or entrusted export (exemption) VAT or consumption tax