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。