不动产征用是指行政主体出于公益目的，依照法定程序强制取得公民不动产使用权并依法给予补偿的制度。
Real estate requisition is a system that subjects of administration compulsorily take right of use and provide the compensation in advance by law for the public purpose.
海域使用权的客体是能够特定化的不动产——海域，其性质为集合物。
The object of the rights of sea use is the real estate that can be specified-sea area with the nature of an assemblage.
公共役权是公益事业、国家或公众取得一种要求相关不动产所有权人或使用权人承受某种负担的权利。
Public easements are public welfare undertakings, a national or public access to the relevant requirements of ownership or use of real property owners the right to bear some burden.
个人无偿赠与不动产、土地使用权，属于下列情形之一的，暂免征收营业税。
II. Where an individual grants any immovable or land use right as gift under any of the following circumstances, it shall be temporarily exempt from the business tax.
租赁是在一定租金和期限下，对不动产或其它财产的占有和使用权的转让的合同。
Lease means a contract by which the possession and use of real estate or other property is conveyed for a certain specified term and at a specified rent.
在销售不动产时连同不动产所占土地的使用权一并转让的行为，比照销售不动产征税。
No business tax is levied on the behavior of using immovable property to invest and buy shares, participate in receiving the investor's profit distribution and jointly share investment risks.
在销售不动产时连同不动产所占土地的使用权一并转让的行为，比照销售不动产征税。
No business tax is levied on the behavior of using immovable property to invest and buy shares, participate in receiving the investor's profit distribution and jointly share investment risks.
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