1, the difference between zero tax rate and tax exemption is as follows:

(1) tax calculation. Zero tax rate means that when calculating and paying value-added tax, the output tax is calculated at the rate of 0%, and the input tax is allowed to be deducted; The tax exemption in value-added tax only exempts the tax of a certain production and circulation link, and the tax of other links cannot be exempted, and the input tax cannot be deducted;

(2) accounting. Input tax with zero tax rate is allowed to be deducted, which involves the refund of input tax; Input tax is not allowed to be deducted, and is directly included in the cost of goods in accounting.

2. Legal basis: Article 32 of the Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law.

Taxpayers who fail to pay taxes within the tax payment period shall also file tax returns in accordance with regulations.

Taxpayers who enjoy tax reduction or exemption shall file tax returns in accordance with regulations during the period of tax reduction or exemption.

2. What are the tax-free items?

1, self-produced agricultural products sold by agricultural producers;

2. Contraceptive drugs and devices;

3. Old books, old books and old books purchased from the society;

4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

5. Imported materials and equipment provided by foreign governments and international organizations free of charge;

6. Special articles for the disabled are directly imported by disabled organizations;

7. Sell things for your own use. Articles for personal use are articles for other individuals.