1. The business tax to value-added tax mainly involves the transportation industry and some modern service industries. The transportation industry includes: land transportation, water transportation, air transportation, and pipeline transportation. The modern service industry includes: leasing trademark use rights, value-added tax research and development and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and authentication consulting services. 2. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on including the railway transportation and postal industries in the pilot program of replacing business tax with value-added tax" (Finance and Taxation [2013] No. 106), attached "Notes on the Scope of Taxable Services" Article 3 of some modern service industries It is stipulated in: Cultural and creative services, including trademark and copyright transfer services, refer to the business activities of transferring trademarks, goodwill and copyrights.