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.

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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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