无偿民事法律行为是当事人约定一方当事人履行义务，对方当事人不给与对价利益的行为。
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, the nature is transfer of the intangible asset, so the business tax is exempt provided it is transfer for free.
慈善这个词也指无偿向他人贡献金钱、时间或者资源而不期回馈或者直接回报的行为。
It also refers to the act of giving your money, time or resources to others without expecting a reciprocation or a direct return.
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