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 Trả lời: Khoản 1 Điều 8 Luật thuế giá trị gia tăng quy định những đối tượng sau đây chịu thuế suât 0%: Mức thuế suất 0% ỏp dụng đối vá»›i hàng hóa, dịch vụ xuất khẩu, vận tải quốc tế và hàng hóa, dịch vụ không chịu thuế giá trị gia tăng quy định tại Điều 5 của Luật này khi xuất khẩu, trừ các trường hợp chuyển giao công nghệ, chuyển nhượng quyền sở hữu trí tuệ ra nÆ°á»›c ngoài; dịch vụ tái bảo hiểm ra nÆ°á»›c ngoài; dịch vụ cấp tín dụng, chuyển nhượng vốn, dịch vụ tài chính phái sinh; dịch vụ bÆ°u chính, viá»…n thông; sản phẩm xuất khẩu là tài nguyên, khoáng sản khai thác chÆ°a qua chế biến quy định tại khoản 23 Điều 5 của Luật này

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