1. According to Article 10 of the "Notes on Sales Services, Intangible Assets, and Real Estate" attached to the "Notice on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36): "Sales Services, intangible assets or real estate refer to the paid provision of services and paid transfer of intangible assets or real estate, except for the following non-business activities: (1) Government funds or administrative fees collected by administrative units that meet the following conditions . 1. Government funds established with the approval of the State Council or the Ministry of Finance, administrative fees established with the approval of the State Council or the provincial people's government and its financial and price authorities; 2. Issued at the provincial level or above (including provincial level) when collecting. Financial bills supervised (printed) by the financial department; 3. All the money collected shall be turned over to the finance department. (2) Employees employed by units or individual industrial and commercial households provide services for which wages are obtained for the unit or employer. Industrial and commercial households provide services to employees they employ. (4) Other circumstances specified by the Ministry of Finance and the State Administration of Taxation: "Paid means obtaining currency, goods or other economic benefits. 2. According to Article 2 of the "Notes on Sales of Services, Intangible Assets, and Real Estate" attached to the "Notice on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36): "2. Sales of Intangible Assets and Sales of Intangibles Assets refer to business activities that transfer ownership or use rights of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits, including technology, trademarks, copyrights, goodwill, natural resource use rights and other equity intangible assets. ”