問：零稅率應稅服務是(shi)否可以開具(ju)專用發票？ 

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答：《財政部、國(guo)(guo)家(jia)(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)局(ju)關(guan)于將鐵路運輸和(he)郵政業納入(ru)營業稅(shui)(shui)(shui)(shui)(shui)(shui)改征(zheng)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)試點的(de)(de)(de)(de)通(tong)知(zhi)》（財稅(shui)(shui)(shui)(shui)(shui)(shui)〔2013〕106號）規(gui)定(ding)，中華人(ren)民(min)共和(he)國(guo)(guo)境內的(de)(de)(de)(de)單(dan)位和(he)個(ge)人(ren)提供(gong)的(de)(de)(de)(de)國(guo)(guo)際(ji)運輸服(fu)務(wu)(wu)，適(shi)用(yong)(yong)(yong)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)零稅(shui)(shui)(shui)(shui)(shui)(shui)率。《國(guo)(guo)家(jia)(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)局(ju)關(guan)于發(fa)布〈適(shi)用(yong)(yong)(yong)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)零稅(shui)(shui)(shui)(shui)(shui)(shui)率應稅(shui)(shui)(shui)(shui)(shui)(shui)服(fu)務(wu)(wu)退（免(mian)）稅(shui)(shui)(shui)(shui)(shui)(shui)管理辦(ban)(ban)法〉的(de)(de)(de)(de)公告》（國(guo)(guo)家(jia)(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)局(ju)公告2014年(nian)第11號）第一(yi)條規(gui)定(ding)，中華人(ren)民(min)共和(he)國(guo)(guo)境內的(de)(de)(de)(de)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)一(yi)般納稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)提供(gong)適(shi)用(yong)(yong)(yong)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)零稅(shui)(shui)(shui)(shui)(shui)(shui)率的(de)(de)(de)(de)應稅(shui)(shui)(shui)(shui)(shui)(shui)服(fu)務(wu)(wu)，實行(xing)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)退（免(mian)）稅(shui)(shui)(shui)(shui)(shui)(shui)辦(ban)(ban)法。第七條規(gui)定(ding)，實行(xing)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)退（免(mian)）稅(shui)(shui)(shui)(shui)(shui)(shui)辦(ban)(ban)法的(de)(de)(de)(de)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)零稅(shui)(shui)(shui)(shui)(shui)(shui)率應稅(shui)(shui)(shui)(shui)(shui)(shui)服(fu)務(wu)(wu)，不得開具增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)發(fa)票(piao)。