对下列所得，免征、减征所得税

The following income is exempted from, or reduced of, the income tax

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第六条下列项目免征营业税。

Article 6 The following items shall be exempt from Business tax.

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对许多进口货来说，一般免征关税。

For many imports, regular tariffs are zero.

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教堂的土地通常免征土地税。

Church land is usually exempt from real estate tax.

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而因事故或疾病所进行的正畸治疗将免征该税。

Exempt from the tax would be treatment of disfigurements due to accidents or disease.

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利息收入免征所得税。

The interest is exempt form income tax.

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一般说来，对于生产性商品如厂房和设备，免征这一税款。

Generally, manufacturing goods, such as plant and equipment have been exempted from this tax.

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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.

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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.

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