财政部、税务总局将出台配套文件，进一步提出货物、服务、无形资产、不动产的具体范围

Core Viewpoint - The implementation regulations of the Value-Added Tax (VAT) Law in China have been clarified, detailing definitions for "goods," "services," "intangible assets," and "real estate" [1] Group 1: Definitions - Goods are defined to include tangible movable property, electricity, heat, gas, etc. [1] - Services encompass transportation, postal, telecommunications, construction, financial, information technology, cultural, sports, and consulting services [1] - Intangible assets refer to non-physical assets that can generate economic benefits, including technology, trademarks, copyrights, goodwill, natural resource usage rights, and other intangible assets [1] - Real estate is defined as assets that cannot be moved or whose nature or shape would change if moved, including buildings and structures [1] Group 2: Future Actions - The Ministry of Finance and the State Taxation Administration will issue supporting documents to further specify the scope of goods, services, intangible assets, and real estate, which will be submitted to the State Council for approval before publication and implementation [1]