"1600" is Not a Terminal Point-Reasonable Choice in the Sum Exempt from Taxation for Individuals in China

"1600"不是终点-我国个人所得税免征额的合理选择

属类：行业术语-中文论文标题-

(6)Chinese-foreign equity joint ventures recognized as high or new technology enterprises and established in the State high or new technology industrial development zones designated by the State Council where the period of operations is ten years or more shall, following application by the enterprise and approval thereof by the local tax authorities and commencing with the first profit-making year, be exempt from enterprise income tax in the first year and second year.

( 六)在国务院确定的国家高新技术产业开发区设立的被认定为高新技术企业的中外合资经营企业,经营期在十年以上,经企业申请,当地税务机关批准,从开始获利的年度起,第一年和第二年免征企业所得税。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

(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

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

Where the securities company, as the sole underwriter, purchases all the unsold stocks and therefore exceeds the five;percent possession limit, it is exempt from the six;month restriction when it resells the stocks.

但是,证券公司因包销购入售后剩余股票而持有百分之五以上股份的,卖出该股票时不受六个月时间限制。

属类：法学专业-中国法律-证券法

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

Article 6 The following items shall be exempt from Business Tax:

第六条 下列项目免征营业税:

属类：法学专业-中国法律-营业税暂行条例

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 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 16 The following items shall be exempt from VAT:

第十六条 下列项目免征增值税:

属类：法学专业-中国法律-增值税暂行条例

Article 13. Upon the recommendation of relevant specialists and with the approval of the degree-conferring units, those who have written important works or made inventions, discoveries or other contributions to the development of science or special technologies may be exempt from examinations in the required courses for the doctor's degree and may directly take the oral examinations on their doctoral dissertations.

第十三条 对于在科学或专门技术上有重要的著作、发明、发现或发展者,经有关专家推荐,学位授予单位同意,可以免除考试,直接参加博士学位论文答辩。

属类：法学专业-中国法律-学位条例

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 44 Minors who are exempt from prosecution by the people's procuratorates, from criminal punishment by the people's courts, or the execution of whose sentence is announced suspended by the people's court, and minors who have been released from reformatory custody or have served their terms of imprisonment shall not be discriminated against in respect of resuming schooling, entering a higher school or employment.

第四十四条　人民检察院免予起诉、人民法院免除刑事处罚或者宣告缓刑以及被解除收容教养或者服刑期满释放的未成年人,复学、升学、就业不受歧视。

属类：法学专业-中国法律-未成年人保护法

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

be exempt from enterprise income tax in the first year and subject to enterprise income tax at a rate reduced by one half for the second and third years.

第一年免征企业所得税,第二年和第三年减半征收企业所得税。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year.

第一年至第五年免征企业所得税,第六年第十年减半征征收企业所得税。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year.

第一年至第五年免征企业所得税,第六年至第十年减半征收企业所得税。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

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

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

Property vested in or placed under the control and management of the Authority for the purposes of this Ordinance shall be exempt from Part I of the Landlord and Tenant (Consolidation)Ordinance (Cap. 7).

凡为执行本条例而授予委员会或拨交委员会管制及管理之物业,均不受《业主与住客(综合)条例》(第7章)第2部所管制。

属类：法学专业-香港法规-房屋条例

When a non-profit foreign economic organization applies for the permission to set up its resident representative office, it may be exempt from presenting the certificate of creditworthiness required in Article 3 of the "Interim Provisions".

非营利性外国经济团体申请设常驻代表机构时,对《暂行规定》第三条所要求提交的资本信用证明书可以免交。

属类：法学专业-中国法律-国务院办公厅转发通知