零税率是增值税的一档税率，只要符合文件规定，就可以适用零税率，无须税务机关审批或备案。

Zero tax rate is a tax rate of value-added tax, as long as compliance with the provisions of the document, you can apply zero tax rate, no tax authorities for approval or filing.

youdao

零税率是增值税的一档税率，只要符合文件规定，就可以适用零税率，无须税务机关审批或备案。

Zero tax rate is a tax rate of value-added tax, as long as compliance with the provisions of the document, you can apply zero tax rate, no tax authorities for approval or filing.

youdao