(iii)exempt from actions based on non-violation nullification or impairment of the benefits of tariff concessions accruing to another Member under Article II of GATT 1994, in the sense of paragraph 1(b)of Article XXIII of GATT 1994

(iii)免于GATT1994第23条第1款(b)项意义上的、根据另一成员在GATT1994第2条下产生的关税减让利益造成的非违反性丧失或减损所采取的行动

属类：综合句库--

’Perfume, eh?’ he asked sarcastically. ’You should have declared that.’ Perfume is not exempt from import duty.’

“香水，嗯?”他讥讽地说道，“你刚才应该申报，香水要上进口税的。”

属类：学习英语-新概念英语-第三册

The 1977 amendments to the Act exempt a number of "normal farming, silvaculture, and ranching activities" from permit requirements insofar as these activities involve discharges of dredged or fill material

1977年对法案的修正案免去了众多“农、林、牧行为”的允许规定，因为这些行为都要排污。

属类：综合句库--

(6)In application for Visa G, a valid visa for entering the country (region)of destination, or connecting tickets in case such a visa is exempt ;

6、 申请 G 字签证，须持有前往国家(地区)的有效签证。如果申请人免办前往国家(地区)的签证，须持有联程客票;

属类：法学专业-中国法律-外国人入境出境管理法

Both parties shall, through consolations, decide whether to terminate the contract or to exempt the part of obligations for implementation of the contract according to the effects of the events on the performance of the contract.

按其对履行合同影响的程度，由双方协商决定是否解除合同，或者部分履行合同。

属类：商务文书-合同-买卖合同

Both parties shall, through consultations, decide whether to terminate the contract or to exempt part of the obligations for implementation of the contract or whether to delay the execution of the contract according to the effects of the events on the performance of the contract.

按其对履行合同影响的程度，由双方协商决定是否解除合同，或者部分免除履行合同的责任，或者延期履行合同。

属类：商务文书-合同-合资经营

Under the new tax system, approved Sinoforeign joint funded banks and foreign banks established in special economic zones and Pudong New area in Shanghai are exempt from business tax for five years, beginning from the day they open for business.

按照新的税制，经过批准设立在经济特区和上海浦东新区的中外合资银行和外国银行，从其开业之日起，五年内免收营业税。

属类：法学专业-法律解说-

In addition, such enterprises are exempt from enterprise income tax in the first two profit-making years and allowed a 50 percent reduction in the third through the fifth years.

此外上述企业从开始获利的年度起，第一、二年免征所得税，第三至五年减半征收所得税。

属类：法学专业-法律解说-

Be exempt from enterprise income tax for the first two profit-making years

从获利年起，第一、第二年免征企业所得税

属类：综合句库--

The drugs that enter into the bonded warehouses, bonded areas and export processing areas from abroad shall be exempt from the formalities, and which shall be supervised by the customs in accordance with the relevant regulations.

从境外进入保税仓库、保税区、出口加工区的药品，免予办理进口备案和口岸检验等进口手续，海关按有关规定实施监管

属类：法学专业-部门规定-药品进口管理办法

A large portion of our bonds are "grandfathered" under the Tax Reform Act of 1986, which means they are fully tax-exempt .

大部分的债券是属于1986年税务改革法案中祖父级的债券，他们享有百分之百免税的优惠。

属类：商务文书-经济文书-巴菲特致股东

but, subject to section 26A, the mere addition to his signature of words describing him as an agent, or as filling a representative character, does not exempt him from personal liability.

但除本条例第二十六A条另有规定外，如其只在签名附加说明其为代理人或代表人者，则不能豁免其个人责任。

属类：法学专业-香港法规-票据条例

On the other hand, income received as compensation for services performed, whether labeled as a scholarship or an assistantship, is taxable under the normal tax rules for wages and salaries unless exempt under an income tax treaty

但是根据通常的工资薪金税则规定，作为服务报酬所得的收人，即使称为奖学金或助教费，也应该纳税，除非在所得税条约中规定可以免税。

属类：综合句库--

However, naturalization citizenship is exempt from eligibility to become President and immediate eligibility to be a member of Congress.

但通过入籍方式得到的公民无资格担任总统也不能在短期内担任国会议员。

属类：时事政治-美国政治-公民身份和入籍问题

You are exempt if you are: A common carrier or contract carrier shipping or delivering textile products in the ordinary course of business

当你是以下情况时，可以免去履行这些要求:普通的运输者、合同的承运者或在商业过程中的普通传递者

属类：行业术语-检验检疫-

Article 89 Where any production and business operation entity enters into any agreement with any of the employees to exempt or mitigate the liabilities that it has to undertake due to casualties of employees in production safety accidents, such agreements shall be invalid, and the major person-in-charge of the production and business operation entity or the investor of the individually run business shall be fined not less than 20,000 yuan but not more than 200,000 yuan.

第八十九条 生产经营单位与从业人员订立协议，免除或者减轻其对从业人员因生产安全事故伤亡依法应承担的责任的，该协议无效;对生产经营单位的主要负责人、个人经营的投资人处二万元以上十万元以下的罚款。

属类：法学专业-中国法律-安全生产法

Article 31 Whether or not the retail sales of small amount of commodities or provision of minor services to individual consumers can be exempt from the drawing up of invoices one by one shall be decided by provincial-level tax authorities.

第三十一条向消费者个人零售小额商品或者提供零星服务的，是否可免予逐笔开具发票，由省级税务机关确定。

属类：法学专业-中国法律-附件：《发票管理办法》实施细则

Article 12 Where State security requires, a State security organ may, in accordance with the relevant provisions of the State, request such inspecting organs as the Customs and the frontier inspection stations to exempt the personnel, materials and equipment concerned from inspection. The relevant inspecting organs shall give assistance thereto.

第十二条 国家安全机关因国家安全工作的需要，根据国家有关规定，可以提请海关、边防等检查机关对有关人员和资料、器材免检。有关检查机关应当予以协助。

属类：法学专业-中国法律-国家安全法

Article 19 Aliens exempt from visas under agreements signed between the Chinese and foreign governments shall, in case they wish to stay in China for 30 days and upwards, apply upon entry into China for residence certificates in accordance with Articles 16 and 17 of the present Rules.

第十九条 根据中国政府同外国政府签定的协议免办签证的外国人，需在中国停留 30 日以上的，应于入境后按本实施细则第十六、十七条申请居留证件。

属类：法学专业-中国法律-外国人入境出境管理法

Article 13.For the purposes of item (3)of Article 4 of the Tax Law, the term "subsidies and allowances paid in accordance with uniform regulations of the state" shall mean special government subsidies issued in accordance with State Council regulations and allowances and subsidies that are exempt from individual income tax by State Council regulations.

第十三条 税法第四条第三项所说的按照国家统一规定发给的补贴、津贴，是指按照国务院规定发给的政府特殊津贴和国务院规定免纳个人所得税的补贴、津贴。

属类：法学专业-中国法律-个人所得税法实施条例

Article 15.For the purposes of item (8)of Article 4 of the Tax Law, the "income derived by the diplomatic agents, consular officers and other personnel who are exempt from tax under the provisions of the relevant Laws of China" shall mean income that is tax-exempt under the Regulations of the PRC Concerning Diplomatic Privileges and Immunities and the Regulations of the PRC concerning Consular Privileges and Immunities.

第十五条 税法第四条第八项所说的依照我国法律规定应予免税的国家驻华使馆、领事馆的外交代表、领事官员和其他人员的所得，是指依照《中华人民共和国外交特权与豁兔条例》和《中华人民共和国领事特权与豁免条例》规定免税的所得。

属类：法学专业-中国法律-个人所得税法实施条例

Article 4. The independent accounting enterprises engaged in the tertiary industry, which are established for the purpose of placing surplus staff and workers from the Enterprises shall be exempt from taxes for two (2)years from the date of opening their businesses, and shall be taxed half of the regular amount for another three (3)years.

第四条企业为安置富余职工而兴办的从事第三产业的独立核算企业 , 自开业之日起两年免征、三年减半征收企业所得税。

属类：法学专业-中国法律-国有企业富余职工安置规定

Article 170 Any sum due to an operator from an insurer shall be exempt from seizure and execution by creditors of the operator until claims of third parties under this Chapter have been satisfied.

第一百七十条 保险人应当支付给经营人的款项，在本章规定的第三人的赔偿请求未满足前，不受经营人的债权人的扣留和处理。

属类：法学专业-中国法律-民用航空法

Electric power enterprises are exempt from compensation liability if an electric power operation fault is caused by one of the following factors:

电力运行事故由下列原因之一造成的，电力企业不承担赔偿责任:

属类：法学专业-中国法律-电力法

For the drugs that are exempt from sampling, the drug inspection office of the port shall, within two days, deliver the Imported Drugs Sampling Record Keeping Form to the drug supervision and regulation administration of the port where it is located.

对不予抽样的药品，口岸药品检验所应当在2日内，将《进口药品抽样记录单》送交所在地口岸药品监督管理局。

属类：法学专业-部门规定-药品进口管理办法

For an enterprise with perfect quality guarantee body for the export products, stable quality and high credit standing, its export products shall be exempt from inspection at the ports if they are qualified upon examination in the place of production.

对出口产品质量保证体系健全、出口产品质量稳定、诚信度高的企业，出口产品实行产地检验合格后，在口岸免于查验。

属类：法学专业-部门规定-扩大对外贸易的意见

With respect to products produced from wastes and materials reclaimed from wastes, the taxation authorities shall reduce or exempt these from Value-added Tax in accordance with relevant national regulations.

对利用废物生产产品的和从废物中回收原料的，税务机关按照国家有关规定，减征或者免征增值税。

属类：法学专业-清洁生产促进法-

For taxpayers exporting taxable consumer goods, the Consumption Tax shall be exempt , except as otherwise determined by the State Council.

对纳税人出口应税消费品，免征消费税;国务院另有规定的除外。

属类：法学专业-消费税暂行条例-

The medical instruments, such as ventilators, patient monitors, heart pacemakers, and dentistry chairs, etc., imported by medical colleges and universities shall not be exempt from taxes.

对医学类大专院校进口的治疗仪器如呼吸机、监护仪、心脏起搏器、牙科椅等手术及治疗仪器应不予免税。

属类：法学专业-部门规定-海关免税通知

All those who made improper remarks or did wrong things abroad are exempt from investigation.

对在国外说过一些错话、做过一些错事的，一律不予追究。

属类：法学专业-中国法律-国务院办公厅关于停止发展多层次传销企业的通知