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。

youdao

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。

youdao

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。

youdao

However, fighting the social service tides that Washington brings in could transfer healthcare costs towards tax-exempt charity care within hospital emergency rooms.

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