近日,财政部、国家税务总局下发了《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“39号文件”),国家税务总局下发了《关于发布〈出口货物劳务增值税和消费税管理办法〉的公告》(2012年第24号,以下简称“24号公告”)。这两份文件在出口货物视同内销的规定方面与原先文件的规定相比有了很大的变 Recently, the Ministry of Finance and the State Administration of Taxation issued the Notice on the Policy of Value-added Tax and Consumption Tax on the Export of Goods and Services (Cai Shui [2012] No. 39, hereinafter referred to as “No. 39 Document”), and the State Administration of Taxation issued the “ Notice on Issuing the Measures for the Administration of Value-added Tax and Consumption Tax on Exports of Goods and Services (No. 24 of 2012, hereinafter referred to as ”Circular No. 24"). These two documents have greatly changed in comparison with the provisions of the original document regarding the deemed domestic sale of exported goods