增值税法第三条所称无形资产，是指不具实物形态，但能带来经济利益的资产，包括技术、商标、著作权、商誉、自然资源使用权和其他无形资产。
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对于弄虚作假、好大喜功、光说不练、花拳绣腿等政绩观扭曲错位问题，习近平总书记多次提出明确批评，教育引导广大党员干部沉下心来踏实干，“一步一个脚印、稳扎稳打向前走”。