These include:
1. Non-VAT taxable services: refers to the transportation industry engaged by taxpayers, and business tax is levied;
2. Transfer of intangible assets: refers to the income obtained from the transfer of intangible assets such as patents, non-patented technologies, trademarks, copyrights and land use rights;
3. Real estate: refers to the property that cannot be moved or will change its nature and shape after moving;
4. Real estate projects under construction: refer to the construction, reconstruction, expansion, repair and decoration projects of the above-mentioned real estate.
Extended data:
Non-VAT products refer to products that do not fall within the scope of VAT collection. As far as industrial production is concerned, non-VAT products are generally taxable products with product tax.
According to Article 20 of the Detailed Rules for the Implementation of the Provisional Regulations on Tax Increase, the taxable items of VAT items refer to providing non-taxable services, transferring intangible assets, selling real estate and fixed assets under construction. Taxpayers' new construction, reconstruction, expansion, repair and decoration of buildings belong to fixed assets under construction, no matter how the accounting system stipulates.