增值税零税率与增值税免税都不用缴纳税款，它们有什么不同呢？下面济南代理记账公司给大家分享一下：
Value-added tax investigation don't have to pay taxes and VAT exemption, what's the difference between them? Jinan bookkeeping agency company to share the below:
一是纳税人销售零税率货物根据税法规定具有纳税的义务，但由于规定税率为零，纳税人不用负担税款。而免税则指国家根据政策的需要，免除纳税人缴纳税款的义务。
A taxpayer selling goods investigation according to the provisions of the tax law to provide a tax payment obligations, but because of the provisions of the tax rate shall be zero, the taxpayer tax burden. While the tax refers to the state according to the needs of policy, be exempted from the obligation of taxpayers to pay taxes.
二是纳税人销售零税率货物既然有纳税义务，同样具有抵扣税额的权利，从形式上表现为退给纳税人在各个流转环节已缴纳的税款。而免税则规定免除纳税人纳税的义务，同时也规定生产销售免税货物不得抵扣进项税额，也即纳税人必须放弃抵扣税款的权利。
2 it is the taxpayer selling goods investigation since have obligation to pay tax, also has the right of the deductible tax, from the form to retreat to the taxpayer in the tax on each circulation link. While the tax rules from taxpayers tax obligations, but also not offset the input tax regulations, production and sales of duty-free goods, that taxpayers have to give up the right to offset tax money.
因此，不应将零税率和免税混为一谈，二者是有本质区别的。
Therefore, should not confuse investigation and duty-free, there are essential differences between them.
济南代理记账公司一句话总结：零税率，进项税额可以抵扣（形式上表现为退税）；免税，进项税额不能抵扣。
In one sentence summary: jinan bookkeeping agency company investigation, the input tax can be deductible (form for tax refund); Tax exemption, the input tax can't touch buckle.
济南代理记账公司：http://www.jnqqjz.com
