(1)For foreign-invested productive enterprises with operation term more than 10 years, the income tax for the first two years shall be exempted and that for the third to the fifth year shall be reduced by 50 percent

(1)对于经营期超过10年的外资生产型企业，应免除其前2年的所得税，第三年至第五年的所得税应免除50%。

(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。

(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)。

(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。

(1)For importing raw materials and component parts destined for processing export products by new and high technology enterprises in the new and high technology industries development zones, import license shall be exempted . The Customs in charge shall check and release the above-mentioned raw materials and parts against the export contracts and approval papers issued by the new and high technology industries development zones.

(一)在高新技术产业开发区内开办的高新技术企业为生产出口产品而进口的原材料和零部件，免领进口许可证，海关凭出口合同以及高新技术产业开发区的批准文件验收。

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

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。

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。

Then even if the family property were confiscated because of some crime, the estate for ancestral worship would be exempted

便是有了罪,凡物可入官,这祭祀产业连官也不入的

No, they are exempted .

不，那些除外。

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。

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。

Good students are exempted from attending study hall.

成绩好的学生免上自修课。

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

Import or export licence shall be exempted in the following cases: the importation into the bonded area of machinery, equipment, goods and materials for capital construction, motor vehicles for production, means of transport, and articles for office use, which are to be used within the bonded area;

从境外进口运入保税区的供保税区内使用的机器、设备、基建物资、生产用车 辆、交通工具

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。

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。

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。

?Students?pay?a?fixed?amount?for?their?stay?at?the?boarding?facilities.?Students?under?18?years?of?age?and?students?with?a?family?to?support?may?be?exempted ?

但住宿学生需交一定数额的住宿费,18岁以下的,或需要供养家庭的学生,可以免交。

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。

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。

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。

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。

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。

Article 8 Taxes exempted and reduced of enterprises in parks using domestic investments are comprehensively put as the national support funds, practising independent accounting and specially used for the development of new and high technologies and their products under the supervision of relevant departments.

第八条对内资办的开发区企业减征或免征的税款统一作为国家扶持基金，单独核算，由有关部门监督专项用于高新技术及产品开发。

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。

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;

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。

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。

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。