1, tax calculation: zero tax rate: 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. Tax exemption: the tax exemption in the 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: Zero tax rate: the input tax with zero tax rate is allowed to be deducted, which involves the refund of input tax. At the same time, the sales of goods with zero tax rate are included in the total sales, and the output tax is 0. Therefore, the commodity input tax with zero tax rate needs to be accounted for, and the output tax does not need to be accounted for. Tax exemption: input tax cannot be deducted, and input tax is directly included in the cost of goods in accounting. When selling duty-free goods, only ordinary invoices can be issued, and the income is included in the sales income, and the output tax is not calculated. Therefore, the input tax and output tax of duty-free goods do not need to be accounted for. 3. Management: Zero tax rate: Zero tax rate is the first tax rate of value-added tax. As long as it meets the document requirements, it can be applied without approval or filing by the tax authorities. Exemption: Exemption from value-added tax is a tax preference, which should be approved by the tax authorities or reported to the tax authorities for the record in accordance with the relevant requirements of tax preference management.

Legal objectivity:

Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC): (1) Unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%. (4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council.