（四）转让或者出租与纳税人机构所在地不在同一县（市、区、旗）内的不动产；
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，这一点在91视频中也有详细论述
FT Videos & Podcasts
A few months ago, for instance, I watched my mother-in-law (who was born and raised in a village in northern Iran) teach Nava how to knock on wood for good luck. I hadn’t realized this was so widespread a practice until I checked Wikipedia and found that variants exist in Bulgaria (chukam na dǎrvo), Georgia (kheze daḳaḳuneba), Indonesia (amit-amit jabang bayi), Norway (bank i bordet ) and some two dozen other countries.
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