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.
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