增值税法第三条所称不动产，是指不能移动或者移动后会引起性质、形状改变的资产，包括建筑物、构筑物等。
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（三）展示侮辱性标语、条幅等物品的；
Warner Bros, which put itself up for sale last year, said Paramount's latest bid was "superior" to Netflix's offer and called on the streaming company to raise its offer - to which Netflix refused.