亲属之间无偿转移房产，究竟是赠予合算、还是买卖合算？

RD-SPACING: 0px;TEXT-TRANSFORM: none;COLOR: rgb(68,68,68);FONT: 16px/24px Arial, Helvetica, sans-serif;LETTER-SPACING: normal;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">二、房屋买卖成本

RD-SPACING: 0px;TEXT-TRANSFORM: none;COLOR: rgb(68,68,68);FONT: 16px/24px Arial, Helvetica, sans-serif;LETTER-SPACING: normal;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">1、出售方：营业税、个人所得税；

RD-SPACING: 0px;TEXT-TRANSFORM: none;COLOR: rgb(68,68,68);FONT: 16px/24px Arial, Helvetica, sans-serif;LETTER-SPACING: normal;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">2、买受方：契税

RD-SPACING: 0px;TEXT-TRANSFORM: none;COLOR: rgb(68,68,68);FONT: 16px/24px Arial, Helvetica, sans-serif;LETTER-SPACING: normal;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">3、其他各项费用（印花税、交易费、登记费、配图费与房屋赠予一致）

RD-SPACING: 0px;TEXT-TRANSFORM: none;COLOR: rgb(68,68,68);FONT: 16px/24px Arial, Helvetica, sans-serif;LETTER-SPACING: normal;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">具体的税费应根据所售房屋的年限及是否为普通住宅，综合确定税费，详见下表：

RD-SPACING: 0px;TEXT-TRANSFORM: none;COLOR: rgb(68,68,68);FONT: 16px/24px Arial, Helvetica, sans-serif;LETTER-SPACING: normal;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px" align="center">

RD-SPACING: 0px;TEXT-TRANSFORM: none;COLOR: rgb(68,68,68);FONT: 16px/24px Arial, Helvetica, sans-serif;LETTER-SPACING: normal;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">结论：

RD-SPACING: 0px;TEXT-TRANSFORM: none;COLOR: rgb(68,68,68);FONT: 16px/24px Arial, Helvetica, sans-serif;LETTER-SPACING: normal;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">今后，亲属之间的房产无偿转移，除非你是首套房，而且该房产为普通住宅，否则一般不考虑通过买卖的方式办理。

RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">个人以离婚财产分割、赠与特定亲属、赠与抚养人或赡养人方式无偿赠与不动产、土地使用权，符合《财政部国家税务总局关于个人金融商品买卖等营业税若干免税政策的通知》（财税〔RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">2009RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">〕RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">111RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">号）第二条免征营业税规定的，RD-WRAP: break-word !important;MAX-WIDTH: 100%;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;PADDING-: 0px;FONT: 16px/24px Arial, Helvetica, sans-serif;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">在办理营业税免税手续时，无需提供房产所有人“赠与公证书”、受赠人“接受赠与公证书”，或双方“赠与合同公证书”。RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">【按：《财政部国家税务总局关于个人金融商品买卖等营业税若干免税政策的通知》（财税〔RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">2009RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">〕RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">111RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">号）第二条规定，RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">“RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">二、个人无偿赠与不动产、土地使用权，属于下列情形之一的，暂免征收营业税：（一）离婚财产分割；RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">（二）无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹；（三）无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人；（四）房屋产权所有人死亡，依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人。RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">”RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">】

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normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">RD-WRAP: break-word !important;MAX-WIDTH: 100%;PADDING-BOTTOM: 0px;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;PADDING-RIGHT: 0px">RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: 宋体;COLOR: rgb(192,80,77);PADDING-BOTTOM: 0px;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;PADDING-RIGHT: 0px">本公告自RD-WRAP: break-word !important;FONT-SIZE: 16px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;LINE-HEIGHT: 24px;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">RD-WRAP: 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0px;PADDING-LEFT: 0px;MARGIN: 0px;PADDING-RIGHT: 0px">月RD-WRAP: break-word !important;FONT-SIZE: 16px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;LINE-HEIGHT: 24px;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;COLOR: rgb(192,80,77);PADDING-BOTTOM: 0px;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;PADDING-RIGHT: 0px">1RD-WRAP: break-word !important;FONT-SIZE: 16px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;LINE-HEIGHT: 24px;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: 宋体;COLOR: rgb(192,80,77);PADDING-BOTTOM: 0px;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;PADDING-RIGHT: 0px">日起实施。RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">此前尚未进行税务处理的，按照本公告规定执行。《国家税务总局关于加强房地产交易个人无偿赠与不动产税收管理有关问题的通知》（国税发〔RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">2006RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">〕RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">144RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">号）条中RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">“RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">属于其他情况无偿赠与不动产的，受赠人应当提交房产所有人RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">‘RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">赠与公证书RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">’RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">和受赠人RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">‘RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">接受赠与公证书RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">’RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">，或持双方共同办理的RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">‘RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">赠与合同公证书RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Consolas;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">’”RD-WRAP: break-word !important;FONT-SIZE: 14px;MAX-WIDTH: 100%;FONT-FAMILY: Arial, Helvetica, sans-serif;FONT-VARIANT: normal;WHITE-SPACE: normal;WORD-SPACING: 0px;TEXT-TRANSFORM: none;FONT-WEIGHT: normal;COLOR: rgb(68,68,68);PADDING-BOTTOM: 0px;FONT-STYLE: normal;PADDING-: 0px;PADDING-LEFT: 0px;MARGIN: 0px;LETTER-SPACING: normal;PADDING-RIGHT: 0px;BACKGROUND-COLOR: rgb(255,255,255);TEXT-INDENT: 0px;-webkit-text-stroke-width: 0px">同时废止。