Determine whether these transactions are taxable or non – taxable, give

explanation (if not taxable, determine which cases of 26 non-taxable objects):

1. Farmers (producers) sell sliced beef to Vinmart.  non – taxable
2. Vinmart sells vegetables to consumers.  taxable
3. Farmers sell spicy dried beef to consumers.  Taxable 10%
4. Farmers import apples from Spain.  Non – taxable
5. Vinmart imports oranges from China.  Non – taxable
Nhap khau khong danh thue nhung vinmart ban cho NTD  thue 10%
6. Vietcombank provides lending services  non – taxable [8]
7. Agribank provides cash withdrawal services  Taxable 10%
8. Prudential provides life insurance services in Vietnam  non - taxable
9. DHL provides express delivery services in Hanoi  Taxable
10. Hoa Phat provides transportation services to its employees in Hanoi  neu
HP thu tien cong nhan thi co thue, khong thu tien thi non - taxable
11. Pharmacy store inside Bach Mai hospital sells medicine to its patients. 
taxable 5%
12. Banking Academy provides traditional educational services.  non -
taxable
13. Banking Academy provides joint-program educational services with
CityUniversity of Seatle.  non - taxable
14. Banking Academy provides restaurant service to teachers and students. 
taxable
15. Advanced program of BA provides text-book to students.  non - taxable
16. Vietnam Airlines buys an Airbus 380 from USA Airbus.  non – taxable
Iphone nhập khẩu vào Việt Nam vaanx phải đóng thuế vì nó không thuộc 3 trường
hợp được miễn thuế ở mục 17: scientific, technology, petroleum, airplane)
17. Bamboo Airways buys a secondhand Boeing 747 from Vietnam Airlines.
 taxable, thuế chỉ miễn khi nhập khẩu, mua bán trong nước vẫn phải
đóng thuế
18. Banking Academy buys 100 IBM laptops from Trananh for the use of its
students.  Taxable 10%
19. Banking Academy buys 10 laptops from Trananh for using in a scientific
research project.  taxable 10% (phải là nhập khẩu mới được miễn thuế)
20. Petro Vietnam imports an specialized equipment which could not be
produced in Vietnam using for petroleum exploration and extraction; 
non – taxable
21. IBM Vietnam imported 1000 laptops from USA for later re-export to
China.  non – taxable (VN áp dụng nguyên tắc destination, laptop không
tiêu thụ trong nước nên không đánh thuế)
22. BigC sells Hanoi beers to a company in a free trade zone.  taxable 0%
23. BigC buys children toys from a company in a free trade zone.  taxable
(import tax and VAT)
24. A company in a free trade zone exports toys to the USA.  non – taxable
25. A company in a free trade zone sells toys to other free trade zone.  non –
taxable
26. A business establishments exports natural stone products in the form of
monolithic slate  non – taxable [23]
27. In 1st March 2019. Hong Phuc Ltd. mortgages facility in Vietcombank for
a loan, the repayment is 31 March 2019 Following on 31 March 2019, this
company can not afford to repay, and must hand over assets to the banks
insure. Vietcombank sells it to recover the debt.  non – taxable [8h]
28. Hanoi Transerco Ltd provides bus transport services in the city.  non –
taxable
29. Machines are imported as gift aid donation from Japan, supporting the
disaster remedy in the Central of Vietnam.  non – taxable
30. Goods and Services are supplied by business household that earns 100
million annual.  non – taxable [25]