No tax invoice、Zero rate invoice、Learn about tax-free invoices

No tax invoice、Zero rate invoice、Learn about tax-free invoices. Tax-free invoices、Zero rate invoice、Tax-free invoices. Many friends are often confused when seeing these concepts.，Today, Qibangbang and Hong Kong Xintong will teach you the difference between the three.。

Non-taxable invoice 1、The origin of non-taxable invoices and the two stages of development of non-taxable invoices： first stage、Three types of non-tax invoices specified in the document appear for the first time. Non-tax invoices are an innovative form of invoicing after the tax-to-VAT reform.，With the issuance of Announcement No. 53 of the State Administration of Taxation in 2025，Innovated the issuance model of three types of non-taxable invoices，The codes for non-taxable invoices are 601 to 603，Used when taxpayers receive payment but no goods are sold.、taxable services、Serve、In the case of intangible assets or real estate。

second stage、The invoice invoicing system continues to add non-taxable invoices. Subsequently, the invoice invoicing system continues to add items for non-taxable invoice codes.，So far the code has increased from 604 to 612，Issuing mode without tax，Breaking the inertia of issuing receipts but not invoices for non-taxable items，For specific non-taxable items, non-taxable invoices should be issued according to regulations。

two、Specific types and applications of non-taxable invoices. The current invoicing system has expanded to 12 items.，How to use these 12 non-tax invoices?List the following tables： Detailed list of “non-taxable items that have not been sold” Note： Invoicing using the code "non-taxable items where no sales have occurred"，The invoice tax rate column displays "No tax"，Special VAT invoices are not allowed to be issued。

Zero-rate invoice Zero-rate refers to export goods、Labor services and cross-border taxable activities are subject to zero tax rate，Refund of tax burden actually borne before export，That is, it will be refunded after calculation according to the prescribed tax refund rate.。

Zero-rate business includes the following categories:：

1. export goods(Unless otherwise specified by the State Council);
2. International transportation services provided by domestic entities and individuals;
3. space transportation services;
4. Listed services provided to overseas entities that are consumed entirely overseas，like：design services、Radio, film and television programs(work)Production and distribution services, etc.;
5. Things that happen between domestic entities and individuals and Hong Kong、Macao、Taiwan-related taxable activities，Unless otherwise specified，Follow the above regulations。

Notice： Zero tax rate does not mean tax exemption，Implement value-added tax refund(waived)When issuing ordinary VAT invoices, taxpayers subject to the VAT zero-rate policy of the Tax Measures，Select 0% for tax rate，Special VAT invoices are not allowed to be issued。 Tax-free invoices Tax-free business refers to businesses within the scope of value-added tax，However, the policy provides businesses with tax exemptions and tax incentives.。

Notice： Taxpayers who enjoy the tax exemption policy when issuing ordinary value-added tax invoices，The tax rate displays the word "tax-free" or the number "***"，Special VAT invoices are not allowed to be issued。 Thank you for browsing my article，Hope it helps you，If you want to know more, please pay attention to Qibangbang

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