外国投资者汇往国外的利润免征所得税。
Profits remitted abroad by foreign investors were exempted from income tax.
利息收入免征所得税。
其中技术先进或者条件优惠的，可以免征所得税。
Where the technology supplied is advanced or the terms are preferential, exemption from income tax may be allowed.
对试验区的新技术企业自开办之日起，三年内免征所得税。
The enterprises set up in the trial zone are exempted from income tax from the date of incorporation.
第7条(免征所得税及营业税)合作社得免征所得税及营业税。
Article 7 Cooperatives may be exempted from income tax and business tax.
经营期限不足十年的，从获利的年度起，第一、二年免征所得税。
Those enterprises whose term of operation less than 10 years are exempt from income tax for the first two profit-making years.
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 development zone Chinese-foreign joint ventures remit abroad shall be exempted from income tax.
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.
咨询业信息业、技术服务业的企业，自开业之日起，第一年至第二年免征所得税；
Consultation Industry: As for information and technology service enterprises, since the opening day of their business, their income tax shall be exempted in the first and the second year.
第二十九条民族自治地方的自治机关对本民族自治地方的企业应缴纳的企业所得税中属于地方分享的部分，可以决定减征或者免征。
Article 29 the autonomous organ of an autonomous region of ethnic minorities may determine to reduce or exempt the enterprise income tax by enterprises within the said autonomous region.
第二十七条企业的下列所得，可以免征、减征企业所得税。
Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced.
对下列所得，免征、减征所得税
The following income is exempted from, or reduced of, the income tax
同时也免征双重税收，这种税收困住了(法人)公司部门：法人公司必须要缴纳企业税，而后公司的股东还必须要缴纳他们的分红所得税。
They also escape from the double taxation that plagues the corporate sector: corporations have to pay corporate taxes and then their shareholders have to pay taxes on their dividends.
第五条对西咸新区范围内实施合同能源管理项目的重点节能服务企业，暂免征收营业税、增值税和企业所得税。
Article eV business tax, value-added tax and business income tax are exempted for key energy saving service business implementing contract energy management project within Xi Xian New Area.
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。
Income derived by the claimant from carrying passengers, cargo and mail on their vessels out bound of China shall be subject to tax exemption in China.
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.
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.
利息发生地主管税务机关应为其办理免征利息所得税手续。
The competent taxation authority at the interest occurrence locality shall handle the procedures on the exemption of interest income tax.
第条的规定，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 the their vessels outbound from China shall be exempted from the Bossiness Tax in China.
四因股份转换所产生之所得税及证券交易税，一律免征。
The income tax and securities transfer tax arising from transfer of shares shall not be levied.
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.
企业所得税法第二十七条规定，对上述所得，可以免征、减征企业所得税。
Article 27 of the EIT Law provides that the above-mentioned income can be entitled to tax exemption and reduction.
现行的所得税12000免征额保留，但是工人和领取退休金者需要提交符合条件的商品或服务收据。
The current 12,000 euro income tax exemption will be kept, but workers and pensioners will need to submit receipts for goods or services to qualify.
企业所得税法第二十七条规定，企业从事农、林、牧、渔业项目的所得可以免征、减征企业所得税。
Article 27 of the EIT Law provides that the income derived from projects of agriculture, forestry, animal husbandry and fishery industries are qualified for tax exemption or reduction.
企业所得税法第二十七条规定，企业符合条件的技术转让所得可以免征、减征企业所得税。
Article 27 of the eit Law provides that enterprises that derived income from the transfer technology are either exempted from tax or receive tax reduction.
企业所得税法第二十七条规定，企业符合条件的技术转让所得可以免征、减征企业所得税。
Article 27 of the eit Law provides that enterprises that derived income from the transfer technology are either exempted from tax or receive tax reduction.
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