增值税不征税、免税、零税率到底有啥不一样？

Group 1 - The article discusses the differences between non-taxable, exempt, and zero-rate VAT categories, emphasizing that non-taxable items are not subject to VAT at all [2][3] - Non-taxable items cannot issue VAT invoices, except in special cases where a "non-taxable" ordinary invoice can be issued [3] - Exempt items are still within the taxable range but enjoy tax benefits, requiring accurate reporting on tax returns and not allowing input tax deductions [4][5] Group 2 - Zero-rate VAT applies to taxable items but at a tax rate of 0%, allowing for tax refunds upon proper application [6][7] - The article clarifies that zero-rate and exempt are not the same; zero-rate allows for input tax deductions while exempt does not [7] - Specific policies and regulations governing these VAT categories are referenced, including notices from the Ministry of Finance and the State Administration of Taxation [7]