中华人民共和国增值税法（征求意见稿）(5)
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt">国务院另有规定的，从其规定。<o:p></SPAN></FONT></SPAN></P>
<P style="TEXT-ALIGN: center; LINE-HEIGHT: 28pt; MARGIN: 0cm 0cm 0pt 14.2pt; mso-line-height-rule: exactly" class=MsoNormal align=center><o:p><FONT size=3 face=Calibri> </FONT></SPAN></P>
<P style="TEXT-ALIGN: center; LINE-HEIGHT: 28pt; MARGIN: 0cm 0cm 0pt 14.2pt; mso-line-height-rule: exactly" class=MsoNormal align=center><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第三章 应税交易<o:p></SPAN></SPAN></P>
<P style="LINE-HEIGHT: 28pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><o:p><FONT size=3 face=Calibri> </FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第八条</SPAN><SPAN style="FONT-FAMILY: 楷体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体" lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体; mso-hansi-font-family: 楷体">应税交</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt">易，是指销售货物、</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">服务、无形资产、</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt">不动产</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">和金融商品。<o:p></SPAN></SPAN></FONT></P>
<P style="LINE-HEIGHT: 28pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312" lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">销售货物、不动产、金融商品，是指有偿转让货物、不动产、金融商品的所有权。<o:p></SPAN></SPAN></FONT></P>


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