Question about Business VAT for import of services in Taiwan

Hi you all! Hope you can help me clarify a thing which I’ve not been able to discern from the VAT law which I should say is pretty simple to understand otherwise.

Here is the link to the law :

Article 36 reads:

"A purchaser of services sold by foreign enterprises, institutions, groups or organizations having no fixed place of business within the territory of the R.O.C. shall, prior to the fifteenth day of the period following the period in which the payment is made, compute the business tax based on the payment amount in accordance with the tax rate provided in Article 10 and pay the tax; if the services sold by foreign enterprises are categorized under Article 11, Paragraph 1, the purchaser shall calculate the business tax and pay it in accordance with the tax rate prescribed.However, where the purchaser is a business entity which computes its tax in accordance with the provisions of Section 1 of Chapter 4, and the purchased services are used solely in conducting business in taxable goods or services, such services are exempted from the business tax; where the purchaser is concurrently engaging in business involving tax-exempt goods or services under Article 8, paragraph 1, the proportion payable shall be determined by the Ministry of Finance.

Article 8 paraghraph 1 specifies goods and services which are tax-exempt.

Now my question is: for the purpose of VAT law do tax-exempt goods and services mean the same as Zero Rated goods and services? In other words if a Taiwan business engages in export of goods and services (which are all zero rated) should it pay VAT when importing services from abroad on a quota rate established by the MOF or it’s VAT exempt?

For the sake of completeness Article 7 specifies the Goods and Services which are Zero Rated