1. According to Article 10 of Notes on Sales Services, Intangible Assets and Real Estate attached to the Notice on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36): "Selling services, intangible assets or real estate means providing services and transferring intangible assets or real estate with compensation, except for the following non-operating activities: () 1. government funds approved by the State Council or the Ministry of Finance, and administrative fees approved by the State Council or the provincial people's government and its finance and price departments; 2 collection, the use of financial bills at or above the provincial level (including provincial) financial departments producer (printed); 3. The money received should be turned over to the finance in full. (two) employees employed by units or individual industrial and commercial households to provide services for their units or employers to obtain wages. (3) Units or individual industrial and commercial households that provide services for employees. (four) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Article 11 stipulates: "Remuneration refers to obtaining money, goods or other economic benefits. "2. According to Article 2 of the Notes on Sales Services, Intangible Assets and Real Estate attached to the Notice on Comprehensively Promoting the Pilot of Changing Business Tax to VAT (Caishui [2065438+06] No.36):" 2. Selling intangible assets Selling intangible assets refers to the business activities of transferring the ownership or use right of intangible assets. Intangible assets refer to assets that do not have physical form but can bring economic benefits, including technologies, trademarks, copyrights, goodwill, natural resource use rights and other rights and interests. "