正确理解增值税规范化的内容关系到增值税的合理机制能否正常运行，关系到增值税科学的征收管理方法能否正确实施．由于增值税在我国产生较晚，它的很多特点和规定并未得到充分的认识，尤其是改革后的现行增值税，人们在很多方面认识上存在误区。误区之一：零税率＝免税零税率 A correct understanding of the content of the VAT standard relates to whether the reasonable mechanism of value-added tax can operate normally and it is related to whether the collection management method of VAT science can be correctly implemented. Because of the late generation of value-added tax in our country, many of its features and provisions have not been fully recognized, especially after the reform of the existing value-added tax, people have many misunderstandings. Misunderstanding one: zero tax rate = tax-free zero tax rate