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.
是赠与人将自己的财产无偿给予受赠人，受赠人表示接受赠与的合同。
It is donative person gives his belongings free suffer give a person suffer give a person to express to accept donative contract.
赠与是指转让人将土地使用权无偿转移给受让人的行为。
Donation means that the transferor transfers land use right gratis to the transferee.
但因赠与合同系单务、无偿合同，所以为维护赠与人的利益，法律应于特殊情形下，允许赠与人撤销赠与。
But the gift contract is a unilateral and gratuitous contract. So to protect the donator's benefit the Law should allow the donator to have the right of revocation in some special situation.
第十一条因税收、继承、赠与可以依法无偿取得票据的，不受给付对价的限制。
Article 11 Acquisition of a negotiable instrument through taxation, inheritance or donation which, according to law, may be realized without payment shall be exempted from payment of consideration.
第十一条因税收、继承、赠与可以依法无偿取得票据的，不受给付对价的限制。
Article 11 Acquisition of an instrument through taxation, inheritance or legacy which may be realized in accordance with law without payment, shall not be subject to being in consideration of payment.
归扣是为了兼顾共同继承人间的公平，在分割遗产时将参与继承之继承人所受的由被继承人生前作出的无偿性赠与归入遗产总额，并从该继承人的应继份中加以扣除。
Deduction is to find balance between heirs. It should be cut from the total heritage heirs getting from decedent. The deduction system is derived from the Roman Law.
归扣是为了兼顾共同继承人间的公平，在分割遗产时将参与继承之继承人所受的由被继承人生前作出的无偿性赠与归入遗产总额，并从该继承人的应继份中加以扣除。
Deduction is to find balance between heirs. It should be cut from the total heritage heirs getting from decedent. The deduction system is derived from the Roman Law.
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