题目内容：
营业税纳税人将不动产无偿赠与他人，其纳税义务发生时间为不动产所有权转移的当天。（ ）参考答案：
答案解析：
判断题：营业税纳税人将不动产无偿赠与他人，其纳税义务发生时间为不动产所有权转移的当天。（ ）
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付款人承兑商业汇票，不得附有条件，承兑附有条件的，视为拒绝承兑。（ ）
付款人承兑商业汇票，不得附有条件，承兑附有条件的，视为拒绝承兑。（ ）
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