The full or partial reduction, exemption or deferred payment of direct taxes or social welfare charges specifically related to exports, which are paid or payable by enterprises.

对企业已付或者应付的与出口产品特别有关的直接税或者社会福利费，实行全部或者部分的减免或者延迟缴纳。

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The issue: whether railroads should enjoy partial exemption from anti-trust legislation.

FORBES: All Aboard

The condo owner, moreover, can deduct property taxes, and gets a partial exemption from capital gain taxes when he moves, notes James Banahan, a credit analyst with National Cooperative Bank in New York.

FORBES: Let Your Landlord Sweat Instead