Legal analysis: 1, compensation for land use right, 2, housing compensation, 3, compensation for various subsidies, 4, income from the sale of auxiliary equipment such as central air conditioning in the factory building, 5, transfer of some equipment in the factory building.

Legal basis: Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals selling goods or processing, repairing and repairing services (hereinafter referred to as services), services, intangible assets, real estate and imported goods in People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.