only on the last case, the transfer of equity is exempt from tax.
对后一种情况，在转让股权时应免缴营业税。
Only in the last case, the transfer of equity is exempt from taxation.
对后一种情况，在转让股权时应免缴营业税。
For the first case, the nature is transfer of the intangible asset, so the business tax is exempt provided it is transfer for free.
对第一种情况，其性质是转让无形资产，如果是无偿行为，则不征税。
For the first case, it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.
对第一种情况，其性质是转让无形资产，如果是无偿行为，则不征税。
For the first case, it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.
对第一种情况，其性质是转让无形资产，如果是无偿行为，则不征税。
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