（四）转让或者出租与纳税人机构所在地不在同一县（市、区、旗）内的不动产；
The tree starts as a single region covering the whole space. As points arrive, they get dropped into the region that contains them. When a region exceeds its capacity (the maximum number of points it can hold before splitting), the region divides into four children, and the existing points get redistributed.。业内人士推荐爱思助手下载最新版本作为进阶阅读
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