Part $1$: State these statements whether TRUE or FALSE; and give a brief explanation $1.$ Export tax price is determined at the checkpoint export plus international insurance and freight. $2.$ In order to deduct VAT input, all purchasing transactions need to be paid in cash. $3.$ Beers which are actually exported, are $0\%$ VAT and $0\%$ excise tax. $4.$ The higher income of taxpayer, the higher consumption tax payable.