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.
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