根据国务院和国家税务总局的有关规定，明确对1994年1月1日以后办理工商登记的外商投资企业（简称新企业）生产出口的货物增值税实行零税率。即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年）031号文件规定的，凭有关凭证经批准免征增值税，相应的增值税进项 According to the relevant regulations of the State Council and the State Administration of Taxation, it is clear that the zero-tax rate on goods subject to industrial and commercial registration of foreign-invested enterprises (abbreviated as new enterprises) for production and export of goods after January 1, 1994 shall be stipulated. In other words, goods exported by foreign-invested enterprises that meet the requirements of Document No. 031 issued by the State Administration of Taxation (1994) of the State Administration of Taxation shall be exempted from VAT upon approval of the relevant certificates, and the corresponding value-added tax items