（一）应税交易的购买方为自然人；
“MacBook Neo” appears to be the name of Apple’s long-rumored cheap MacBook, based on a regulatory posting on Apple’s website, MacRumors reports. The gaffe was quickly removed from Apple’s site (pour one out for the poor soul who posted it). Previous rumors didn’t attach a name to the low-cost MacBook — I figured Apple would just revive the clean and simple “MacBook” branding. The name MacBook Neo sounds like something we’d see from ASUS or Acer, it’s just trying a bit too hard to seem cool.
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