Under what circumstances can I issue an invoice with a tax rate of 0?

The issuance of 0 tax rate invoices is mainly applicable to export goods, cross-border taxable services and domestic specific taxable services.

I export goods and cross-border taxable services

The export of goods refers to the export of goods from China to other countries or regions, which plays an important role in international trade. For export goods, China implements the export tax rebate policy, that is, export goods are not subject to value-added tax in the export process, and the value-added tax already paid in the production process is refunded. Therefore, taxpayers who export goods can choose to issue invoices with a tax rate of 0 when issuing invoices.

Cross-border taxable services refer to taxable services provided by domestic units or individuals to overseas units or individuals. These services include, but are not limited to, transportation services, tourism services and telecommunications services. Similar to export goods, cross-border taxable services do not levy value-added tax in the process of providing services, so they can also issue 0% invoices.

Two. Domestic specific taxable services

In addition to export goods and cross-border taxable services, domestic specific taxable services can also issue 0 tax rate invoices under certain circumstances. These specific conditions are usually stipulated by State Taxation Administration of The People's Republic of China according to tax policies and actual conditions, and are clearly stipulated in relevant documents. For example, some intergovernmental cooperation projects and international aid projects. May enjoy preferential tax policies, allowing the issuance of invoices with a tax rate of 0.

When issuing zero-tax invoices, taxpayers need to strictly abide by the provisions of the tax law to ensure that the invoices are true, accurate and complete. At the same time, taxpayers also need to properly keep relevant vouchers and materials for inspection by tax authorities.

To sum up:

The issuance of 0 tax rate invoices is mainly applicable to export goods, cross-border taxable services and domestic specific taxable services. Taxpayers should strictly abide by the provisions of the tax law when issuing invoices with 0 tax rate to ensure the authenticity and legality of the invoices. At the same time, the tax authorities should also strengthen the supervision of invoices with 0 tax rate to prevent tax loss and illegal acts.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 17 stipulates:

Taxpayers engaged in tax exemption or reduction projects shall separately account for the sales of tax exemption or reduction projects; If the sales volume is not accounted for separately, no tax reduction or exemption shall be allowed.

People's Republic of China (PRC) value-added tax law

Article 9 provides that:

Cross-border sales of services and intangible assets within the scope stipulated by the State Council by domestic units and individuals shall be subject to zero tax rate.