III. The stamp tax on the documents of transfer of property titles that the Protection Fund Corporation accepts from the securities companies under disposition shall be exempted.

对保护基金公司接收被处置证券公司财产签订的产权转移书据，免征印花税。

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Therefore, the transfer of enterprise property does not fall in the levy scope of business tax, and on which business tax shall not be levied.

因此，转让企业产权的行为不属于营业税征收范围，不应征收营业税。

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