新创办高新技术企业，从投产年度起，免征企业所得税二年。
Business income tax of newly founded high and new tech enterprises can be exempted for two years from the year starting business.
对民族自治地方内国家限制和禁止行业的企业，不得减征或者免征企业所得税。
Enterprise income tax shall not be exempted or reduced for enterprises engaging in industries restricted or prohibited by the State within the ethnic autonomous localities.
条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征企业所得税。
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.
条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征企业所得税。
Income derived by the claimant from carrying passengers, cargo and mail on their vessels out bound of China shall be subject to tax exemption in China.
第条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征企业所得税。
Shipping income derived by the claimant from carrying passengers, cargo and mail on the their vessels outbound from China shall be exempted from the Bossiness Tax in China.
第二十九条民族自治地方的自治机关对本民族自治地方的企业应缴纳的企业所得税中属于地方分享的部分，可以决定减征或者免征。
Article 29 the autonomous organ of an autonomous region of ethnic minorities may determine to reduce or exempt the enterprise income tax by enterprises within the said autonomous region.
第二十七条企业的下列所得，可以免征、减征企业所得税。
Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced.
第五条对西咸新区范围内实施合同能源管理项目的重点节能服务企业，暂免征收营业税、增值税和企业所得税。
Article eV business tax, value-added tax and business income tax are exempted for key energy saving service business implementing contract energy management project within Xi Xian New Area.
企业所得税法第二十七条规定，对上述所得，可以免征、减征企业所得税。
Article 27 of the EIT Law provides that the above-mentioned income can be entitled to tax exemption and reduction.
企业所得税法第二十七条规定，企业从事农、林、牧、渔业项目的所得可以免征、减征企业所得税。
Article 27 of the EIT Law provides that the income derived from projects of agriculture, forestry, animal husbandry and fishery industries are qualified for tax exemption or reduction.
企业所得税法第二十七条规定，企业符合条件的技术转让所得可以免征、减征企业所得税。
Article 27 of the eit Law provides that enterprises that derived income from the transfer technology are either exempted from tax or receive tax reduction.
企业所得税法第二十七条规定，企业符合条件的技术转让所得可以免征、减征企业所得税。
Article 27 of the eit Law provides that enterprises that derived income from the transfer technology are either exempted from tax or receive tax reduction.
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