According to Annex 4 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [20 13] 106), the applicable scope of zero tax rate is as follows:
1, international transportation services provided by units and individuals within and outside People's Republic of China (PRC) (hereinafter referred to as domestic), research and development services and design services provided to overseas units.
2. Transportation services provided by domestic units and individuals to and from Hong Kong, Macao and Taiwan Province Province and transportation services provided in Hong Kong, Macao and Taiwan Province Province (hereinafter referred to as Hong Kong, Macao and Taiwan transportation services).
From 3.8 1 and 20 13, domestic units or individuals will provide travel rental services. If the leased vehicle is used for international transport services and Hong Kong, Macao and Taiwan transport services, the lessor shall apply the zero VAT rate according to the regulations; Domestic units or individuals provide time lease and wet lease services to overseas units or individuals, and the lessor shall apply zero VAT rate according to the regulations.
4. Since August 1, 2065438, domestic units or individuals have provided fixed-term lease and wet lease services to domestic units or individuals. If the lessee provides international transport services and Hong Kong, Macao and Taiwan transport services to other units or individuals by renting vehicles, the zero VAT rate shall be applied according to the regulations.
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Zero tax rate is also called "zero tax rate". It refers to the tax rate expressed by zero for a certain taxpayer and a certain taxpayer in a specific link. Theoretically, zero tax rate is different from tax exemption. Tax exemption refers to exempting a taxable object and a taxpayer from their own burden, while the purchased goods or services are still tax-included.
The tax rate is zero. In this link, not only do taxpayers not pay taxes, but also the taxes transferred from the previous link should be refunded, so that the tax rate can be zero. But in practice, the meaning of zero tax rate is not strict in the use of different taxes. For example, income tax often corresponds to the tax exemption of taxable income, which shows zero tax rate. Of course, there is no problem of income tax conversion.
Another example is the adjustment tax on the investment direction of fixed assets. The investment project with zero tax rate only refers to the tax exemption of the investment project itself, and all kinds of goods and services purchased by it actually include tax, and the paid value-added tax will not be refunded.
Baidu encyclopedia-zero tax rate
Baidu Encyclopedia-Pilot Project of Railway Transportation and Postal Industry Merging Business Tax into VAT