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转让条件苛刻：买家买了船，必须在一个月内把船上所有带“招商局”、“China Merchants”字样的标识全铲了，以后也不能打着招商局旗号做生意，暗示都不行。
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纳税人适用免征增值税的出口业务，可以放弃免征增值税，选择缴纳增值税，自放弃免征增值税之日次月起，适用免征增值税的出口业务按规定缴纳增值税。