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（一）应税交易的购买方为自然人；
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There are times when it feels as though the entirety of British horse racing exists in a state of perma-gloom, bewailing an ageing fanbase, declining attendances and a moribund, factional leadership. It is, so the narrative goes, a sport in slow but irreversible decline, waiting for the inevitable moment in 10 or 20 years’ time when someone finally comes along to turn out the lights.
The museum said Rembrandt had given the Biblical story an innovative twist. Instead of depicting the Archangel Gabriel visibly, he only suggested his presence. In doing so, he departed from established visual traditions and introduced a new way of representing this subject.