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["附件3："]
["生产企业出口视同自产货物业务类型对照表"]
[]
["序号","视同自产货物范围","退（免）税业务类型代码"]
[1,"符合财税[2012]年39号文件附件4第一条所列条件出口企业出口的视同自产货物","STZC-01"]
[2,"同时符合以下条件的外购货物：\n1.与本企业生产的货物名称、性能相同\n2.使用本企业注册商标或境外单位和个人提供本企业使用的商标\n3.出口给进口本企业自产货物的境外单位和个人","STZC-02"]
[3,"与本企业所生产的货物属于配套出口，且出口给进口本企业自产货物的境外单位和个人的外购货物，符合下列条件之一的：\n1.用于维修本企业出口的自产货物的工具、零部件、配件；\n2.不经过本企业加工或组装，出口后能直接与本企业自产产品组合成成套产品的货物。","STZC-03"]
[4,"经税务机关认定的集团公司及其控股的生产企业之间收购的自产货物","STZC-04"]
[5,"同时符合以下条件的委托加工货物：\n1.必须与本企业生产的产品名称、性能相同，或者是用本企业生产的货物再委托深加工的货物；\n2.出口给进口本企业自产货物的境外单位和个人；\n3.委托方与受托方必须签订委托加工协议，且主要原材料必须由委托方提供，受托方不垫付资金，只收取加工费，开具加工费（含代垫的辅助材料）的增值税专用发票。","STZC-05"]
[6,"用于本企业中标项目下的机电产品","STZC-06"]
[7,"用于对外承包工程项目下的货物","STZC-07"]
[8,"用于境外投资的货物","STZC-08"]
[9,"用于对外援助的货物","STZC-09"]
[10,"生产自产货物的外购设备和原材料（农产品除外）","STZC-10"]
[]
["说明：《国家税务总局关于<出口货物劳务增值税和消费税管理办法>有关问题的公告》（国家税务总局公告2013年第12号）附件21第19项“收购视同自产货物申报免抵退税的集团公司的出口货物”退（免）税货物标识作废。"]

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