根据《中华人民共和国增值税暂行条例》和《中华人民共和国消费税暂行条例》，特对出口货物增值税和消费税的退还或免征规定如下：一、有出口经营权的企业（以下简称“出口企业”）出口和代理出口的货物，除另有规定者外，可在货物报关出口并在财务上做销售后，凭有关凭证按月 According to the Provisional Regulations of the People’s Republic of China on Value-added Tax and the Provisional Regulations of the People’s Republic of China on Consumption Tax, the regulations on the refund or exemption of value-added tax and consumption tax on export goods are as follows: 1. Enterprises with export right of operation (hereinafter referred to as “export enterprises ”) Export and export agent of goods, unless otherwise provided, the goods can be exported at the declaration and financial sales, with the relevant documents by the month