If the turnover has not been separately accounted for, no exemption of reduction is allowed.
未单独核算营业额的，不得免税、减税。
According to the national tax law, the approved High and New-tech Enterprises in the National High-tech Industrial Development Zone will enjoy the reduction or exemption of enterprise income tax.
我国税法规定，国家高新区内经认定的高新技术企业享受企业所得税减免的优待。
The Fourth chapter analyzes the exemption of liability for damages.
第四章分析了损害赔偿的免责。
Part two from the Angle of practice to analyze the exemption of insured liability.
文章第二部分主要从实务角度探讨了保险责任的免除。
The antitrust exemption of NBA mainly includes broadcasting exemption and labor exemption.
NBA的反垄断豁免主要包括转播豁免和劳资豁免。
So it's a crucial task for us to strengthen the research on the exemption of fraud exception rule.
我国的相关规定中也体现了信用证欺诈例外豁免的精神，但还不完善。
The competent taxation authority at the interest occurrence locality shall handle the procedures on the exemption of interest income tax.
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。
For the goods subject to the consumption tax, the policies on export rebate or exemption of consumption tax shall be cancelled accordingly.
对其中属于应征消费税的货物，也相应取消出口退(免)消费税政策。
Article 4 Reduction or exemption of vehicle and vessel tax may be granted to those vehicles and vessels that conserve energy or use new energy;
第四条对节约能源、使用新能源的车船可以减征或者免征车船税；
Through the comparative analysis of above theories, the author believes that exemption of complicity renunciation is more in line with China's Criminal Law and Judicial Practice.
经过对以上学说的比对分析，笔者认为“共犯关系解消说”更符合中国刑法理论和司法实践。
Article 47 As for the reduction or the exemption of import link taxes levied by the customs on the import goods, the provisions of relevant laws and administrative regulations shall be implemented.
第四十七条进口货物减征或者免征进口环节海关代征税，按照有关法律、行政法规的规定执行。
Article 3 the scope of tax refund (exemption) of exported goods, the tax refund rate and the measures of tax refund (exemption) shall be governed by the relevant provisions of the state.
第三条出口货物的退(免)税范围、退税率和退(免)税方法，按国家有关规定执行。
Article 3 the scope of tax refund (exemption) of exported goods, the tax refund rate and the measures of tax refund (exemption) shall be governed by the relevant provisions of the state.
第三条出口货物的退(免)税范围、退税率和退(免)税方法，按国家有关规定执行。
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