<p></p><p>According to the draft circular guiding the Value Added Tax Law of Taxation has been completed, the next 1-7 will modify the VAT policy towards facilitating such businesses: Expanding export services group VAT rate of 0%.Specifically, these services include export of services supplied directly to the organizations and individuals in foreign countries and consumers outside Vietnam; provided directly to organizations and individuals in non-tariff areas and consumption in non-tariff areas. <br></p> <p>Services provided directly to organizations and individuals in foreign countries is the service being delivered or performed without the physical presence of the buyer in Vietnam in the implementation process, receive service users and location of the receiving party services purchased outside of Vietnam.Services provided directly to organizations and individuals in non-tariff areas are services for production and business organizations and individuals in non-tariff areas and linked to exporting goods abroad overseas Organization is an organization without a place of business, fixed establishment in Vietnam to carry out part or all of the business activities.<br></p> <p>The services provided to organizations and individuals abroad but implemented in Vietnam including sports competitions, performing arts, culture, entertainment, conference, hotel, training, advertising, travel, food, healthcare and convalescence. Services related to real estate in Vietnam such as construction, repair, survey, design and pricing. Online payment services; provides services associated with the sale, distribution, consumer product goods in Vietnam ... are liable to a 0% VAT rate. <br></p> <p>In addition, the 1-7 forward, many items of machinery, equipment and services to which the object is not subject to VAT. For example: For medical services, veterinary services, including medical services, treatment or prevention of disease in humans and animals, reproductive services plan, health nursing services, for rehabilitation for patients, care of elderly people, people with disabilities; patient transportation, rentals, disease prevention, medical beds of health facilities; tests and radiographs, blood and blood products for patients. <br></p> <p>The machinery and equipment used exclusively for agricultural production including tractors; Harrow...; machinery, equipment and livestock waste treatment, environmental remediation livestock; Water fans; Aeration machines; automatic machines for fish, shrimp feed used in aquaculture; combine harvester; staging tiller; Hand tractors; Machine harvesting electrically operated, sorter flower electrically operated; sorter cashew nuts; heating equipment, cooling for livestock and poultry; line peeled out rice paddy; devices used for dryer systems, rice milling, rice; sowing trays; machinery, equipment coffee preliminary processing, wet rice: ...<br></p><p></p>