Article 7 Enterprises in parks using domestic investments with an annual net income not exceeding RMB300,000 yuan from technology transfer and consultations, services and trainings related to these transfer in the course of technology transfer shall be temporarily exempted from income tax for the above mentioned amount;

第七条对内资办的开发区企业，其进行技术转让以及在技术转让过程中发生的与技术转让有关的技术咨询、技术服务、技术培训的所得，年净收入在三十万元以下的，可暂免征收所得税;

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

Article 30. Units or individuals subject to payment of off-standard pollutant discharge fees, or being warned or fined shall not be exempted from their liability to tackle with pollution and resultant damages, and compensate for the losses.

第三十条 缴纳超标排污费或者被处以警告、罚款的单位、个人， 并不免除消除污染，排除危害和赔偿损失的责任。

属类：法学专业-中国法律-大气污染防治法实施细则

Article 10 For development zone enterprises using domestic investments, the bonus tax shall be collected according to the existing provisions of the State. However, the bonus tax may be exempted for the following individual items:

第十条 内资办的开发区企业，一律按照国家现行规定缴纳奖金税。但属下列单项奖励金，可不征收奖金税 :

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

Article 11 Newly constructed buildings for technology development and production and business operations built with self-raised funds by development zone enterprises established with domestic investments shall be subject to or exempted from construction tax (or investment direction regulatory tax)according to the industrial policies of the State.

第十一条 内资办的开发区企业，以自筹资金新建技术开发和生产经营用房，按国家产业政策确定征免建筑税(或投资方向调节税)。

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

Article 11 Newly-built buildings for technology development and production and business with self-raised funds of enterprises in parks using domestic investments shall be levied or exempted from the construction tax (or the investment direction regulating tax)according to the national industrial policy.

第十一条内资办的开发区企业，以自筹资金新技术开发和生产经营用房，按国家产业政策确定征免建筑税(或投资方向调节税)。

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

Article 4 Raw materials, components and spare parts imported for the production of the export goods shall be exempted from import licenses, and shall be released by the Customs against the export contracts and approval documents of the verifying department of the Development Zones and be subject to the import and export procedures of inward processing.

第四条 企业为生产出口产品而进口的原材料、零部件免领进口许可证，海关凭出口合同以及开发区审批部门的批准文件验放，并比照进料加工有关规定办理进出口手续。

属类：法学专业-中国法律-海关对国家高新技术产业开发区进出口货物的管理办法

Article 55 Goods that are shipped from abroad and are only passing through the PRC , shall, if there is no transshipment, be exempted from sanitization except in cases where events of epidemiological significance have taken place.

第五十五条 由国外起运经中华人民共和国境内的货物，如果不在境内换装，除发生在流行病学上有重要意义的事件，需要实施卫生处理外，在一般情况下不实施卫生处理。

属类：法学专业-中国法律-国境卫生检疫法实施细则

Article 5 Instruments and equipment which are unable to be produced domestically and intended to be used for the development of the high and new technology of the Development Zones shall be exempted from import duties, product taxes (VAT)or industrial and commercial consolidated taxes.

第五条 企业用于开发区内高新技术开发，进口国内不能生产的仪器、设备，免征进口关税及产品税［增值税］或工商统一税。

属类：法学专业-中国法律-海关对国家高新技术产业开发区进出口货物的管理办法

X to be imported or exported may be exempted from inspection with the approval of the local commodity inspection agency which shall then perform the formalities for clearance on the strength of the relevant certificates presented by the applicant.

对进出口X,由所在地商检机构凭申请人提供的有关证明批准免验,并办理放行手续。

属类：法学专业-商品检验-

Chinese-made automobiles purchased by the companies within a verified quantity shall be exempted from the horizontal supporting fees, surcharges for purchases of motor vehicles and extra consumption taxes.

对其购置的国产车，在的数量内，国家免征横向配套费、车辆购置附加费和特别消费税。

属类：法学专业-中国法律-国务院关于试办国家旅游度假区有关问题的通知

For all new and high technology products developed under the "Torch Programme", and conforming to exemption and reduction conditions for new products, the amount derived from tax exemption or reduction on products and on the added value of products shall be used specially for the technical development and shall be exempted from income tax.

对其属于"火炬"计划开发范围的高新技术产品，凡符合新产品减免税条件并按规定减免产品税、增值税的税款，可专项用于技术开发，不计征所得税。

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

Any enterprise with foreign investment of a production nature scheduled to operate for a period of not less than ten years shall, from the year beginning to make profit, be exempted from income tax in the first and second years and allowed a fifty percent reduction in the third to fifth years.

对生产性外商投资企业，经营期在十年以上的，从开始获利的年度起，第一年和第二年免征企业所得税，第三年至第五年减半征收企业所得税。

属类：法学专业-外资企业所得税法-

While a newly-established enterprise in parks using Chinese and foreign investments scheduled to operate for a period of 10 years or more may, upon approval by the tax authorities of an application filed by the enterprise, be exempted from income tax in the first two profit-making years.

对新办的中外合资经营的开发区企业，合营期在十年以上的，经企业申请税务机关批准，可从开发获利年度起，头二年免征所得税。

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

A Chinese-foreign equity joint venture newly-established as a development zone enterprise and scheduled to operate jointly for a period of 10 years or more may, upon approval by the taxation authorities of an application filed by the enterprise, be exempted from income tax in the first two years after it has begun to make a profit.

对新办的中外合资经营的开发区企业，合营期在十年以上的，经企业申请税务机关批准，可从开始获利年度起，头二年免征所得税。

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

For commodities exempted from inspection that need inspection certificates, the commodity inspection agencies may issue such certificates on the strength of the applicant’s inspection results.

对需要出具商检证书的免验商品,商检机构可以凭申请人的检验结果核发商检证书。

属类：法学专业-商品检验-

One who is coerced to participate in a crime shall, according to the circumstances of his crime, be given a mitigated punishment or be exempted from punishment.

对于被胁迫参加犯罪的，应当按照他的犯罪情节减轻处罚或者免除处罚。

属类：法学专业-中国法律-刑法

An accomplice shall, in comparison with a principal offender, be given a lesser punishment or a mitigated punishment or be exempted from punishment.

对于从犯，应当从轻、减轻处罚或者免除处罚。

属类：法学专业-中国法律-刑法

One who prepares for a crime may, in comparison with one who consummates the crime, be given a lesser punishment or a mitigated punishment or be exempted from punishment.

对于预备犯，可以比照既遂犯从轻、减轻处罚或者免除处罚。

属类：法学专业-中国法律-刑法

One who discontinues a crime shall be exempted from punishment when there is no harm done or be given a mitigated punishment when there is harm done.

对于中止犯，没有造成损害的，应当免除处罚;造成损害的，应当减轻处罚。

属类：法学专业-中国法律-刑法

For income of enterprises generated from transferring technologies, or from such relevant services as technology consultancy, training and etc., income tax shall be exempted when such annual net income is below RMB 300 thousand

对于自技术转让或技术咨询、培训等获得的企业收入，如此种年净收入低于30万元人民币，则应免征所得税

属类：综合句库--

The judge exempted them from all liability in these matters.

法官免除了他们在这些事上的所有责任和义务。

属类：综合句库--

Those who surrender themselves voluntarily and perform major meritorious service after committing a crime shall be given a mitigated punishment or exempted from punishment.

犯罪后自首又有重大立功表现的，应当减轻或者免除处罚。

属类：法学专业-中国法律-刑法

Those illegally growing opium poppy plants or other kinds of plants from which drugs are extracted but voluntarily wiping them out before reaping them may be exempted from punishment.

非法种植罂粟或者其他毒品原植物，在收获前自动铲除的，可以免除处罚

属类：法学专业-中国法律-刑法

The student was exempted from that required course

该学生被允免修那门必修课。

属类：学习英语-同义词辨析-

Income from interest on loans made to the Chinese government or Chinese State banks by international financial organizations shall be exempted from income tax

国际金融组织贷款给中国政府和中国国家银行的利息所得，免征所得税

属类：法学专业-外资企业所得税法-

The profit derived by a foreign investor from an enterprise with foreign investment shall be exempted from income tax

国投资者从外商投资企业取得的利润，免征所得税

属类：法学专业-外资企业所得税法-

The applicant that has obtained approval for exemption from inspection of export goods shall send semi-annual reports on the production and the quality of the exempted goods to the State commodity inspection authorities

获准免验出口商品的申请人,必须每半年一次向国家商检部门报告免验商品的生产质量情况

属类：法学专业-商品检验-

The applicant-as well as the import and export commodities exempted from inspection-shall be subject to the supervision and control of commodity inspection agencies and the State commodity inspection authorities.

获准免验进出口商品的申请人及免验商品,应接受商检机构和国家商检部门的监督管理。

属类：法学专业-商品检验-

Local income tax exempted or reduced

减免地方所得税额

属类：应用文体-报表-

Enterprise income tax exempted or reduced

减免企业所得税额

属类：应用文体-报表-