根据《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,以下简称《通知》)和《出口货物劳务增值税和消费税管理办法》(国家税务总局公告2012年第24号,以下简称《公告》)规定,出口货物或视同出口的货物适用于增值税和消费税征税范围的,应当按视同内销货物进行税款缴纳。与原相关政策相比,上述两个文件对出口企业视 According to the Notice of the Ministry of Finance and the State Administration of Taxation on the Policy of Value Added Tax and Consumption Tax on Goods Exported to Goods and Services (Cai Shui [2012] No. 39, hereinafter referred to as the “Notice”) and the Measures for the Administration of Value Added Tax and Consumption Tax on Goods Exported for Goods (Notice of the State Administration of Taxation No. 24 of 2012, hereinafter referred to as “Notice”) stipulates that the export of goods or deemed to be exported goods applicable to the scope of the VAT and consumption tax levy, should be deemed to be domestic sales of goods for tax payment. Compared with the original relevant policies, the above two documents regard export enterprises