Taxpayers who sell goods with zero tax rate are obliged to pay taxes according to the provisions of the tax law, but because the tax rate is zero, taxpayers do not have to pay taxes. Tax exemption means that the state exempts taxpayers from paying taxes according to the needs of policies.
2. Different forms.
Since taxpayers have the obligation to pay taxes when selling goods with zero tax rate, they also have the right to deduct taxes, which is manifested in the form of returning the taxes paid by taxpayers in various circulation links. Tax exemption stipulates that taxpayers are exempted from paying taxes, and at the same time, it also stipulates that the production and sale of duty-free goods shall not be deducted from the input tax, that is, taxpayers must give up the right to deduct taxes.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
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The above answer is only for the current information combined with my understanding of the law, please refer carefully!
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