（一）巴巴多斯1994年预算案提出从1995年4月1日起，将以增值税替代消费税、印花税、旅业税、海外电话税，在较大范围内对饮食业及服务业征收，税率将低于消费税21％的最低税率（二）智利1、预提税因提供与出口货物及劳务直按有关的服务（包括市场研究、科技投资等）而取得的所 (1) Barbados 1994 Budget Proposes Starting from April 1, 1995, the VAT will be levied on a relatively large scale for the catering and service industries with value added tax instead of consumption tax, stamp duty, tourist tax and overseas telephone tax. Minimum tax rate of 21% on consumption tax (ii) Chile 1. Withholding tax on the taxable income arising from the provision of services (including market research, technology investment, etc.) directly related to the export of goods and services