Article 25. The exportation of sample products may be exempted from obtaining export licenses in cases where the quantity of each batch of commodities exported does not exceed 50 pieces (including sets, pairs, kilograms or other commodities unit, not including dozen, double‑dozen, dozen‑set, ton, etc).

第二十五条出口样品的，对于每批商品数量不超过 50 件(含 50 件、套、双、公斤或其它商品单位，不包括打、打双、打套、吨数量单位)的，可免领出口许可证;

属类：法学专业-中国法律-纺织品出口临时管理办法（暂行）

Article 6 A newly-established development zone enterprise may, upon approval by the taxation authorities of an application filed by the enterprise, be exempted from income tax in the first two operation years.

第六条 新办的开发区企业，经企业申请，税务机关批准，从投产年度起，二年内免征所得税。

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

Article 6 A newly-established enterprise in parks may, upon approval by the tax authorities of an application filed by the enterprise, be exempted from income tax in the first two years since being put into operation.

第六条新办的开发区企业，经企业申请，税务机关批准，从投产年度起，二年内免征所得税。

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

Article 7 Development zone enterprises using domestic investments with an annual net income not exceeding 300,000 yuan (RMB)from technological transfer and consultation, services and trainings related to this transfer shall be temporarily exempted from income tax for the above-mentioned amount; for the portion exceeding 300,000 yuan (RMB), income tax shall be levied according to the appropriate tax rate.

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;超过三十万元的部分，按适用税率征收所得税。

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 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 32] Inbound or outbound articles registered with the Customs and temporarily exempted from Customs duty upon approval shall be brought out or into the territory again by the person on his own.

第三十二条 经海关登记准予暂时免税进境或者暂时免税出境的物品，应当由本人复带出境或者复带进境。

属类：法学专业-中国法律-海关法

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 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 Acquisition of a negotiable instrument through taxation, inheritance or donation which, according to law, may be realized without payment shall be exempted from payment of consideration. However, the holder’s rights to the instrument shall not exceed those of his prior parties thereto.

第十一条 因税收、继承、赠与可以依法无偿取得票据的，不受给付对价的限制。但是，所享有的票据权利不得优于其前手的权利。

属类：法学专业-中国法律-票据法

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 45. Import and export goods listed as follows are exempted from customs duties:

第四十五条 下列进出口货物，免征关税:

属类：法学专业-中国法律-进出口关税条例

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 52 The following goods and materials imported by a foreign-capital enterprise shall be exempted from Customs duties and consolidated industrial and commercial tax;

第五十二条　外资企业进口下列物资，依照中国税法的有关规定减税、免税:

属类：法学专业-中国法律-外资企业法实施细则

Article 56 If the loss from water pollution is caused entirely by irresistible natural disasters which cannot be averted even after reasonable measures have been promptly taken, the party concerned shall be exempted from liability.

第五十六条完全由于不可抗拒的自然灾害，并经及时采取合理措施，仍然不能避免造成水污染损失的，免予承担责任。

属类：法学专业-中国法律-水污染防治法

Article 57. Importation of self-use articles within the quantity specified by the Customs General Administration is exempted from import duties.

第五十七条 海关总署规定数额以内的个人自用进境物品，免征进口税。

属类：法学专业-中国法律-进出口关税条例

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

For other goods allowed temporary entry except those listed in paragraph 1 of this article that are exempted from paying customs duties temporarily, import duties shall be calculated and levied on the basis of the customs value of the goods and the percentage between the time they were detained in China to the time of depreciation. Detailed measures governing this will be worked out by the Customs General Administration.

第一款所列可以暂时免征关税范围以外的其他暂准进境货物，应当按照该货物的完税价格和其在境内滞留时间与折旧时间的比例计算征收进口关税。具体办法由海关总署规定。

属类：法学专业-中国法律-进出口关税条例

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-

The following income is exempted from , or reduced of, the income tax:

对下列所得，免征、减征所得税:

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

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