The term "current transfer" as mentioned in this Notice includes donations, compensations, tax revenue and incidental income that do not bear the nature of capital transfer.

本通知所称经常转移，包括非资本转移的捐赠、赔偿、税收、偶然性所得等。

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How do you know if a transaction involves a sale of tangible personal property (sales tax applies) or the performance of services with a property transfer merely being incidental (no sales tax)?

FORBES: Taxing Gaga?