《国家税务总局关于出口货物退(免)税若干问题的通知》(国税发[2006]102号)明确,出口货物如果发生下列情况时,除另有规定者外,应当视同内销计提销项税额或征收增值税。主要包括:国家明确规定不予退(免)增值税的货物;出口企业未在规定期限内申报退(免)税的货物;出口企业虽已申报退(免)税但未在规定期限内向税务机关补齐有关凭证的货物;出口企业未在规 Circular of the State Administration of Taxation on Several Issues Concerning the Tax Refund (Exemption) of Export Goods (Guo Shui Fa [2006] No. 102) It is clear that if the following occurs in the exported goods, unless otherwise provided, Taxes or VAT. Mainly include: the state clearly provides refunded (exemption) value-added tax goods; export enterprises did not declare the tax refund (exemption) within the prescribed time limit; export enterprises have to declare (exemption) tax but not within the prescribed period of tax Authorities to complete the vouchers of goods; export enterprises are not in regulation