exempt gift
英 美
[税收] 免税赠与
... 免税研究奖金 tax-exempt fellowship 免税赠与 exempt gift 免税债券 tax-exempt bond ...
II. Where an individual grants any immovable or land use right as gift under any of the following circumstances, it shall be temporarily exempt from the business tax.
个人无偿赠与不动产、土地使用权,属于下列情形之一的,暂免征收营业税。
上一个:exempt bond
下一个:Exempt area