增值税的零税率和免税都属于税收优惠措施,但两者的优惠程度和运用范围是不同的。零税率是指出口货物属于增值税的征税范围,但税率为零,不承担任何增值税税款,对购进出口货物时已征收的增值税税款就退还给企业,在国际上一般通称“有抵扣权的免税”。而增值税免税一般是指免征本环节应纳的增值税税款,对购进货物时已征 The zero tax rate and tax exemption of value added tax are tax incentives, but the degree of preferential treatment and the scope of application of the two are different. Zero tax rate refers to the scope of taxation of export goods are value-added tax, but the tax rate is zero, does not assume any VAT, the VAT on the purchase and export of goods has been levied back to the enterprise, generally known in the world “With tax deduction ”. The VAT exemption generally refers to the exemption of the value-added tax payable for this section has been levied on the purchase of goods