1. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36), Annex 1 "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" It stipulates: "Article 14 The following situations are deemed to be sales of services, intangible assets or real estate:
(1) Units or individual industrial and commercial households provide services free of charge to other units or individuals, but they are used for public welfare or other purposes. Except for those targeting the public.
(2) Units or individuals transfer intangible assets or real estate to other units or individuals for free, except for those used for public welfare or targeting the public.
(3) Other circumstances specified by the Ministry of Finance and the State Administration of Taxation. ”
2. According to the “Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax” (Finance and Taxation [ 2016〕No. 36) stipulates: "...the content specified in the attachment of this notice will be implemented from May 1, 2016, unless otherwise specified."