A, invoice zero tax rate is what it means
Generally speaking agricultural producers sales of self-produced agricultural products is exempted from value-added tax, agricultural producers, including farmers or enterprises engaged in the production of agricultural products, so it is entirely possible that this aspect of greening is a zero tax rate invoice; The general taxpayers can be in the tax office to purchase two kinds of invoices. One is a special invoice and the other is an ordinary invoice. Zero-rated products can't be issued with VAT special invoices, only ordinary VAT invoices.Second, what is the case of ordinary VAT invoices open zero-rate
The State Administration of Taxation issued the "Announcement on the Adjustment of the Content of Sales Uniform Invoice" (State Administration of Taxation Announcement No. 27 of 2014), Article 4, which stipulates that taxpayers who sell VAT-exempted goods and issue them through the tax-control system of the uniform invoice for the sale of goods should be issued with the tax-control system of the uniform invoice for the sale of goods. The taxpayer shall fill in "0" in the column of "VAT rate or collection rate" in the unified invoice for sale of goods. This is tantamount to a tax-exempt item invoiced at zero tax rate to fill out a clear provision. The above is this time for you to share the invoice zero tax rate is what it means, in fact, generally speaking, agricultural producers sales of self-produced agricultural products are exempt from value-added tax, agricultural producers, including farmers or engaged in the production of agricultural products enterprises, so that this aspect of the greening is entirely possible to be zero-rate invoices; general taxpayers can be in the tax office to purchase two kinds of invoices, one is a special invoice, one is a general invoice The zero-rated products can not be issued with special VAT invoices, only ordinary VAT invoices can be issued. On your side.