第四十条 增值税法第二十八条第一款第二项所称完成视同应税交易的当日，是指货物发出、金融商品所有权转移、无形资产转让完成或者不动产转让完成的当日。
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。雷电模拟器官方版本下载对此有专业解读
[단독]폴란드, 韓 해군 최초 잠수함 ‘장보고함’ 무상 양도 안받기로
（三）明知是赃物而窝藏、转移或者代为销售的；
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