Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced.
第二十七条企业的下列所得，可以免征、减征企业所得税。
Article 28 a person who is compelled to participate in a crime shall, according to the circumstances of his crime, be given a mitigated punishment or be exempted from punishment.
第二十八条对于被胁迫参加犯罪的，应当按照他的犯罪情节减轻处罚或者免除处罚。
Article 48 Whoever out of force majeure ACTS in contravention of the Law on the Entry and Exit of Aliens and the present Rules may be exempted from penalties.
第四十八条由于不可抗拒的原因而违反《外国人入境出境管理法》及本实施细则的，可免于处罚。
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.
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 20 The import duties, commodity tax, and business tax shall be exempted for self-use machines and equipment imported from abroad by park enterprises.
第20条园区事业自国外输入自用机器、设备，免征进口税捐、货物税及营业税。
Article 117 If a contract cannot be fulfilled due to force majeure, the obligations may be exempted in whole or in part depending on the impact of the force majeure, unless laws provide otherwise.
第一百一十七条因不可抗力不能履行合同的，根据不可抗力的影响，部分或者全部免除责任，但法律另有规定的除外。
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。
Enterprises and projects which fulfill the requirements of Article 2 of this Provisions are exempted from the land use fee for five years.
凡符合第二条规定的企业和项目，免收土地使用费五年。
Article 26 of the EIT Law provides that the income derived by eligible not-for-profit organization is exempted income.
企业所得税法第二十六条规定，符合条件的非营利组织的收入，为免税收入。
Article 29 Diplomatic mail bags are exempted from security inspection.
第二十九条外交邮袋免予安全检查。
Enterprises and projects which fulfill the requirements of Article 2 of this Provisions are exempted from the vehicle and ship license tax and the property tax...
凡符合第二条规定的企业和项目，免缴车船牌照税和房地产税。
Article 7 Cooperatives may be exempted from income tax and business tax.
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 24 export license shall be exempted for goods subject to export license administration for project of foreign economic aid.
第二十四条对外经援项目出口实行出口许可证管理的货物免领出口许可证。
Article 8 Goods produced by enterprises their own shall be exempted from export duties, except those subject to the State export restriction or otherwise provided.
第八条企业自行生产的产品出口，除国家限制出口或者另有规定者外，免征出口关税。
Article 11 Acquisition of a negotiable instrument through taxation, inheritance or donation which, according to law, may be realized without payment shall be exempted from payment of consideration.
第十一条因税收、继承、赠与可以依法无偿取得票据的，不受给付对价的限制。
Article 3. Customs duties and product tax (or VAT) shall be exempted on the amount of imported materials actually used in the processing of products for export.
第三条对专为加工出口商品而进口的料、件，海关按实际加工复出口的数量，免征进口税、产品税(或增值税)。
Article 8 Products produced by enterprises their own shall be exempted from export duties, except those subject to the state export restriction or otherwise provided.
第八条企业自行生产的产品出口，除国家限制出口或者另有规定者外，免征出口关税。
Article 4. The elderly people shall be exempted from any charges of the admission tickets (not including the other legal charges) when entering the various parks, monumental cemeteries.
第四条老年人进入各类公园、纪念性陵园，门票(不包括门票外的合法收费项目)实行免费。
Article 4. The elderly people shall be exempted from any charges of the admission tickets (not including the other legal charges) when entering the various parks, monumental cemeteries.
第四条老年人进入各类公园、纪念性陵园，门票(不包括门票外的合法收费项目)实行免费。
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