商产品出口型企业出口产值达到70%，当年税率免征地方所得税免征所得利润汇出税法。

Export-oriented enterprises to export products output value reached 70 percent, was exempt from local tax exemption of income tax profits from the export tax law.

youdao

特区中外合资经营企业的客商将从企业分得的利润汇出境外，免征所得税。

The share of profits that investors in special zone Chinese-foreign joint ventures remit abroad shall be exempted from income tax.

youdao

外国合营者将1986年以前年度分得的利润汇出境外时，其汇出额的所得税仍按原规定执行。

When a foreign co-venturer remits abroad the profits distributed to him for the years preceding 1986, the remitted amount shall be subject to income tax in accordance with the original stipulations.

youdao