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.
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。
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