根据《中华人民共和国增值税暂行条例》和国务院的有关规定，对1994年1月1日以后办理工商登记的外商投资企业生产出口的货物增值税实行零税率。具体通知如下：一、外商投资企业生产出口的货物，凡符合国家税务总局国税发[1994]031号文件规定的，凭有关凭证按月报送税务机关批准 Pursuant to the Provisional Regulations of the People’s Republic of China on Value-added Tax and the relevant provisions of the State Council, the zero-tariff rate shall apply to the value added tax on goods exported and exported by foreign-invested enterprises that handle business registration after January 1, 1994. Specific notice as follows: First, foreign-invested enterprises producing goods exported, where in line with the State Administration of Taxation Guo Shui Fa [1994] No. 031 document, with the relevant documents submitted to the tax authority for approval on a monthly basis