增值稅零稅率與增值稅免稅都不用繳納稅款，它們有什么不同呢？下面濟南代理記賬公司給大家分享一下：
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:
一是納稅人銷售零稅率貨物根據(jù)稅法規(guī)定具有納稅的義務(wù)，但由于規(guī)定稅率為零，納稅人不用負擔(dān)稅款。而免稅則指國家根據(jù)政策的需要，免除納稅人繳納稅款的義務(wù)。
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.
二是納稅人銷售零稅率貨物既然有納稅義務(wù)，同樣具有抵扣稅額的權(quán)利，從形式上表現(xiàn)為退給納稅人在各個流轉(zhuǎn)環(huán)節(jié)已繳納的稅款。而免稅則規(guī)定免除納稅人納稅的義務(wù)，同時也規(guī)定生產(chǎn)銷售免稅貨物不得抵扣進項稅額，也即納稅人必須放棄抵扣稅款的權(quán)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，不應(yīng)將零稅率和免稅混為一談，二者是有本質(zhì)區(qū)別的。
Therefore, should not confuse investigation and duty-free, there are essential differences between them.
濟南代理記賬公司一句話總結(jié)：零稅率，進項稅額可以抵扣（形式上表現(xiàn)為退稅）；免稅，進項稅額不能抵扣。

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.

濟南代理記賬公司：http://www.irmblog.cn