exemption for dependents
... exemption for blind 盲人免税 exemption for dependents 抚养费免税 exemption for reinvested earnings 再投资收益免税 ...
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然而，孩子抚养费却是免税的，而支付的一方亦不能用来扣税。
Child support, on the other hand, is tax – free to the recipient and not deductible by the spouse who pays.
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