例如，1993年，美国国会立法，规定公司高管基本薪酬一百万美元以上部分，公司不能申请减免税收。

For example, in 1993, Congress passed legislation that limited the amount of base executive pay that companies could deduct in their taxes to $1 million.

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任何地区、部门均不得规定免税、减税项目。

Local governments or departments shall not regulate any tax exemption or reduction items.

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通过网上销售窗口免税购物须严格执行离岛免税政策的相关规定。

Through online sales window duty-free shopping must strictly enforce the relevant provisions of offshore duty-free policy.

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