First of all, the concept is different.
1, excluding tax
Refers to items that do not fall within the scope of VAT.
2. tax exemption
According to the relevant provisions of the tax law, it belongs to the tax preference that originally needed to be taxed, and the income obtained by some projects is exempt from VAT.
3. Zero tax rate
A kind of value-added tax rate, which is mainly applicable to taxpayers' export of goods and cross-border taxable behavior. When the value-added tax is paid at zero tax rate, the output tax is calculated at the tax rate of 0%, and the income tax is allowed to be deducted.
Second, the application time is different.
1, excluding tax
There is no hard and fast applicable time period. Article 7 of the Enterprise Income Tax Law stipulates that the following income in the total income is "non-taxable income": financial allocation; Administrative fees and government funds collected according to law and incorporated into financial management; Other non-taxable income stipulated by the State Council.
2. tax exemption
Taxpayers who apply the provisions of tax exemption or reduction to taxable activities may give up tax exemption or reduction and pay value-added tax in accordance with the provisions. After giving up tax relief, you may not apply for tax relief again within 36 months.
3. Zero tax rate
Taxpayers who sell services or intangible assets with zero VAT rate can give up zero VAT rate and choose to pay VAT tax-free or according to regulations. After giving up the application of zero VAT rate, you may not apply for the application of zero VAT rate within 36 months.
Third, the authority to issue invoices is different.
1, excluding tax
No tax is levied, and VAT invoices cannot be issued except in special circumstances. Article 21 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that items that are not subject to value-added tax do not fall within the scope of value-added tax, so taxpayers cannot issue value-added tax invoices when obtaining income.
2. tax exemption
Ordinary VAT invoices can be issued. According to Article 21 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (Order No.538 of the State Council of the People's Republic of China) and Article 53 of the Measures for the Implementation of the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 1 6] No.36 Annex1), value-added tax taxpayers may not issue special VAT invoices when selling duty-free goods, but only ordinary VAT invoices.
3. Zero tax rate
Ordinary VAT invoices can be issued. According to Article 21 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (Order No.538 of the State Council of the People's Republic of China) and Article 53 of the Measures for the Implementation of the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 1 6] No.36 Annex1), value-added tax taxpayers may not issue special VAT invoices when selling duty-free goods, but only ordinary VAT invoices.
Extended data:
1. Special circumstances in which non-taxable income can be invoiced.
Although the sale of assets by the lessee in the financing sale and leaseback business is not subject to value-added tax, many areas stipulate that the lessee can collect the principal of tangible movable property price and issue ordinary invoices as legal and valid documents for the lessor to deduct the difference, and the lessee does not levy value-added tax when issuing invoices.
2. Value-added tax items refer to tax-free income as an important part of taxpayers' taxable income, which is only the preferential tax treatment given by the state in order to achieve certain economic and social goals or obtain economic benefits for specific projects in a certain period of time, and may restore the scope of taxable income in a certain period of time.
As the stipulated tax rate is zero, taxpayers need not pay taxes. What truly embodies the theoretical definition of zero tax rate is that the value-added tax applies zero tax rate to export products, that is, taxpayers can not only not pay the tax payable in this link, but also refund the tax payable in the previous links. Only ordinary taxpayer enterprises can fully enjoy the benefits of zero tax rate.
References:
Baidu encyclopedia-zero tax rate
References:
Baidu encyclopedia-tax-free
References:
Baidu Encyclopedia-Non-taxable Income