This topic studies the scope of VAT. Option a, the value-added tax is calculated and paid according to the tax item of "modern service industry-cultural and creative service industry"; Option b, calculate and pay the value-added tax according to the tax item of "real estate business leasing service"; Option C, calculate and pay VAT according to the tax item of "Modern Service Industry-Radio, Film and Television Service Industry"; Option D, which belongs to residents' daily services, refers to the services mainly provided to meet the daily needs of residents and their families, including municipal affairs, housekeeping, wedding, pension, funeral, nursing, relief, beauty salon, massage, sauna, oxygen bar, pedicure, fish eye, washing and dyeing, photography, printing and so on.