(2)the building materials, the equipment for production and administration, the fuels for production, motor vehicles within reasonable quantities for production, means of transport, articles for office use, and the spare parts and fittings needed for the maintenance of the aforesaid machinery, equipment and motor vehicles, which are imported by enterprises in the bonded area for their own use, shall be exempted from duty;

(二)保税区内企业进口自用的建筑材料、生产和管理设备、生产用燃料、数量合理的 生产用车辆、交通工具、办公用品以及上述机器设备、车辆所需的维修零配件，予以免税。

属类：法学专业-中国法律-保税区货物、运输工具和个人携带物品的管理办法

2. interest income from loans lent to the Chinese Government and state banks of China by international financial organizations is exempted from the income tax;

(二)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-中国法律-外商投资企业和外国企业所得税法

(7)the exportation of products processed by enterprises in the bonded area shall be exempted from export duty and consolidated industrial and commercial tax in the production link (tax on products, or tax on added value).

(七)保税区内企业生产加工的产品出口，免征出口关税和生产环节的工商统一税(产 品税或增值税)。

属类：法学专业-中国法律-保税区货物、运输工具和个人携带物品的管理办法

(3)The export products of new and high technology enterprises, except for those restricted by the State or those otherwise stipulated, shall be exempted from export duties.

(三)高新技术企业生产的出口产品，除国家限制出口或者另有规定的产品以外，都免征出口关税。

属类：法学专业-中国法律-国家高新技术产业开发区若干政策的暂行规定

(3)Machinery, equipment and other materials for capital construction required by the construction of infrastructure within vacation areas shall be exempted from customs duties and product taxes (or value-added taxes).

(三)建设度假区基础设施所需进口的机器、设备和其他基建物资，免征进口关税和产品税(增值税)。

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

3. interest income from loans lent to state banks of China by foreign banks at preferential interest rates is exempted from the income tax; and

(三)外国银行按照优惠利率贷款给中国国家银行的利息所得，免征所得税;

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

(5)The import of apparatus and equipment to be used by new and high technology enterprises for the development of new and high technology and which cannot be made at home shall be exempted from import duties against the approval papers issued by the examination and approval authorities and after the verification by the Customs.

(五)高新技术企业用于高新技术开发而国内不能生产的仪器和设备，凭审批部门的批准文件，经海关审核后，免征进口关税。

属类：法学专业-中国法律-国家高新技术产业开发区若干政策的暂行规定

(5)transit goods shall be treated as bonded goods, and shall be exempted from duty if they are to be re-exported;

(五)转口货物按保税货物处理，在复出口的条件下免税。

属类：法学专业-中国法律-保税区货物、运输工具和个人携带物品的管理办法

(1)the machinery, equipment, and other goods and materials for capital construction needed for the construction of basic installations and facilities in the bonded area shall be exempted from duty;

(一)建设保税区内基础设施所需进口的机器、设备和其他基建物资，予以免税。

属类：法学专业-中国法律-保税区货物、运输工具和个人携带物品的管理办法

1. profits earned by a foreign investor from an enterprise with foreign investment are exempted from the income tax;

(一)外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-中国法律-外商投资企业和外国企业所得税法

Subsidies　and　allowances　received　under　the　state　uniform provisions, shall be exempted from 　individual income tax

按照国家统一规定发给的补贴、津贴,免纳个人所得税

属类：法学专业-个人所得税法-

Shipping income derived by the claimant from carrying passengers, cargo and mail on their vessels outbound from China shall be exempted from the Enterprise Income Tax in China.

本公司以船舶从中国港口运载旅客、货物或者邮件出境所得的运输收入，可在中国免征企业所得税。

属类：应用文体-表单-税务表格

The Company is exempted from taxation in bermuda until 2016.

本公司由现时直至二零一六年为止获豁免缴纳百慕达税项。

属类：应用文体-企业文书-公司财务报告

Import and export commodities specified in the first paragraph of this Article may be exempted from inspection upon the examination and approval of an application from the consignee or consignor by the State Administration for Commodity Inspection.

本条第一款规定的进出口商品，经收货人、发货人申请，国家商检部门审查批准，可以免予检验。

属类：法学专业-中国法律-进出口商品检验法

as well as settling-in articles and transportation equipment imported in reasonable quantities by foreign investors or technicians or other personnel residing in the areas, shall be exempted from customs duties and consolidated industrial and commercial taxes.

常驻的境外客商和技职人员进口的安家物品和自用交通工具，在合理数量范围内，免征关税和进口工商统一税。

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 the part of annual income above RMB300,000 yuan, income tax shall be levied according to the appropriate tax rate. For all new and high technology products involved in the scope of planned development of the "torch program", and conforming to exemption and reduction conditions for new products, taxes on products and on the added value of the products exempted and reduced shall be used specially for the technical development and shall be exempted from income tax.

超过三十万元的部分，按适用税率征收所得税，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

Good students are exempted from attending study hall.

成绩好的学生免上自修课。

属类：综合句库--

Interest income on saving deposits and national debt　obligations and other financial debentures issued by the state, shall be exempted from 　individual income tax

储蓄存款利息，国债和国家发行的金融债券利息,免纳个人所得税

属类：法学专业-个人所得税法-

A foreign enterprise scheduled to operate for a period of 10 years or more in farming, forestry, animal husbandry or other low-profit occupations may, upon approval by the tax authorities of an application filed by the enterprise, be exempted from income tax in the first profit-making year and allowed a 50 per cent reduction in the second and third years.

从事农业、林业、牧业等利润率低的外国企业，经营期在十年以上的，经企业申请，税务机关批准，从开始获利的年度起，第一年免征所得税，第二年和第三年减半征收所得税。

属类：法学专业-外国企业所得税法-

However, exemption from income　tax shall be granted to those foreign Banks in　whose　countries　income　from interest on deposits and loans of China’s state　Banks　is　exempted　from income tax.

但是,中国国家银行在对方国内的存款、贷款利息所得不缴纳所得税的,可以相应给予免税。

属类：法学专业-中国法律-海关法

However, a person who has already received criminal punishment in a foreign country may be exempted from punishment or given a mitigated punishment.

但是在外国已经受过刑罚处罚的，可以免除或者减轻处罚。

属类：法学专业-中国法律-刑法

Where an event of force majeure occurred after the party’s delay in performance, it is not exempted from liability.

当事人迟延履行后发生不可抗力的，不能免除责任。

属类：法学专业-合同法-

Students who get very high marks will be exempted from the final examination

得到高分的学生期终考试可以免试。

属类：综合句库--

Students who get very high marks will be exempted from the final examination

得分高的学生期终考试可以免试。

属类：综合句库--

Article 8 Approved by the local people’s governments, new and high technology enterprises may be exempted from subscribing for State key construction bonds.

第八条 经当地人民政府批准，高新技术企业可以免购国家重点建设债券。

属类：法学专业-中国法律-国家高新技术产业开发区若干政策的暂行规定

Article 8 Goods produced by enterprises their own shall be exempted from export duties, except those subject to the State export restriction or otherwise provided.

第八条 企业自行生产的产品出口，除国家限制出口或者另有规定者外，免征出口关税。

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

Article 8 In case productive enterprises with foreign investment have an operating period of more than 10 years, its enterprise income tax is, commencing from the year in which it starts to profit, exempted from in the first and second year, and levied with a 50 per cent reduction from the third to the fifth year.

第八条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-中国法律-外商投资企业和外国企业所得税法

Article 24 Anyone who, guilty of a crime of espionage, voluntarily surrenders himself or has performed meritorious service may be given a lighter or a mitigated punishment or be exempted from punishment; and any such person who has performed significant meritorious service may be awarded.

第二十四条 犯间谍罪自首或者有立功表现的，可以从轻、减轻或者免除处罚;有重大立功表现的，给予奖励。

属类：法学专业-中国法律-国家安全法

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