Refers to the intellectual achievements that have value and use value, are allowed to circulate by law, and do not exist in physical form. (3) labor services. Refers to labor services and services that do not reflect their achievements in tangible property, such as transportation behavior in transportation contracts, agency, punishment and intermediary behavior in entrustment. (4) Work products refer to tangible or intangible things that are produced during the performance of the contract and reflect the performance of the contract. Without the subject matter, the contract cannot be established. The subject matter clause of the contract must clearly indicate the name of the subject matter, make the subject matter concrete and clarify the rights and obligations.
Legal basis: Article 470th of the Civil Code of People's Republic of China (PRC). The contents of a contract are agreed upon by the parties, and generally include the following terms: (1) the name and domicile of the parties; (2) Subject matter; (3) quantity; (4) quality; (5) Price or remuneration; (6) Time limit, place and method of performance; (7) Liability for breach of contract; (8) Methods for resolving disputes.