There are also reliefs to shelter capital gains and, importantly, agricultural land is exempt from inheritance tax when simple conditions are met.
并且还有减免税保护资本收益，重要的是，只要满足简单的条件，农业土地就可以免遗产税。
Church land is usually exempt from real estate tax.
教堂的土地通常免征土地税。
The land, real estate, vehicles and vessels for their own use are exempt from urban land use tax, real estate tax, and vehicle and vessel use tax.
打捞局自用土地、房产和车船免征城镇土地使用税、房产税和车船使用税。
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.
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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