1. Generally speaking, agricultural producers are exempt from value-added tax when selling their own agricultural products. Agricultural producers include farmers or enterprises engaged in the production of agricultural products, so greening may be an invoice with zero tax rate;

2. General taxpayers can receive and purchase two kinds of invoices at the tax bureau, one is a special invoice and the other is an ordinary invoice. Products with zero tax rate cannot issue special VAT invoices, but only ordinary VAT invoices.

Zero tax rate business includes the following categories:

1, export goods (unless otherwise stipulated by the State Council);

2. International transportation services provided by domestic units and individuals;

3. Space transportation services;

4. Enumeration services provided to overseas units completely in consumption abroad, such as design services, production and distribution services of radio, film and television programs (works).

5. Taxable acts of domestic units and individuals related to Hongkong, Macao and Taiwan Province Province shall be implemented with reference to the above provisions unless otherwise provided.

Legal basis: Measures for the Administration of Tax Refund (Exemption) for Taxable Services with Zero VAT Rate.

Article 12 A zero-rate VAT taxable service provider shall, when providing zero-rate VAT taxable services, report and pay VAT and refund (exemption) tax to the competent tax authorities within the VAT tax reporting period of the next month of financial sales income (quarterly VAT tax reporting is the first month of the next month, the same below).