In case an enterprise provides cleaning services to customers in an export processing zone or other non-tariff zone, the enterprise needs to determine as follows: If the service is consumed in a non-tariff zone and meets the following conditions: having a service supply contract, having a document of payment via a bank for the service fee and other documents as prescribed. In this case the VAT rate is 0%; In case there is a basis to believe that the machine repair service is used outside the export processing zone, the corresponding VAT rate is 10%. Currently, the issue of as the qualification of consumption inside or outside the non-tariff zone has not been specified, so businesses need to base on the nature of service activities to make an appropriate determination.