Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance, insurance and the like.they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.

• 税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。