浅谈零税率与免税杜秋琴，路杰零税率是指对某种货物或应税行业现定税率为“０”，它较普遍地被运用于增值税，且是增值税的最大优惠。对此，《中华人民共和国增值税暂行条例》第一条中规定：纳税人出口货物，税率为零。第二十五条规定：纳税人出口适用税率为零的货物，向... Talking about zero tax rate and tax exemption Du Qiuqin, Lu Jie Zero tax rate refers to the current tax rate of 0 for certain goods or taxable industries. It is more commonly applied to value added tax and is the biggest discount of value added tax. In response, Article 1 of the Provisional Regulations of the People’s Republic of China on Value-added Tax stipulates that taxpayers export goods at a rate of zero. Twenty-fifth article provides: taxpayers exports applicable to the zero rate of the goods, to ...