used to describe goods or services on which a particular tax (VAT) is not charged 免徵增值税的◆These goods are zero-rated for VAT. 这些商品是免增值税的。➡standard-rated ▸ˌzero-ˈrate
verb
[] ▸ˌzero ˈrating
noun
[] ◆a plan to abolish the zero rating of exports within the EU 废除欧盟内部出口零增值税的方案