The notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the inclusion of railway transportation and postal services in the pilot project of changing business tax to value-added tax (Caishui [2065 438+03] 106) annex 1 Article 24 (1) stipulates that taxable items, non-value-added tax taxable items and value-added tax-free items used for simple tax calculation.
The leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property involved only refers to the leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property dedicated to the above projects.