文章首先界定了行政征收概念，介绍了目前学界关于行政征收性质的通说——行政征收是无偿的。
Firstly this article defines what is administrative levy, then introduces the authorities attitudes towards the nature of administrative levy at present-administrative levy is gratuitous.
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.
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.
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