A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction or exemption period.
纳税人享受减税、税待遇的，在减税、税期间应当按照规定办理纳税申报。
During its third (3rd) -fifth (5th) year profit-making period, the Joint Venture Company shall be entitled to a fifty percent (50%) exemption from the state and local income taxes.
在其有利润经营的第三(3)至五(5)年期间，合资公司应有权获得国家和地方所得税百分之五十(50%)的减免。
The exemption provided by this article has effect for the period during which the impediment exists.
本条所规定的免责在障碍所存在的期间有效。
Failure to obtain supporting documents for tax refund (exemption) on export application within the specified period due to adoption of central declaration;
因采用集中等报关方式无法在期限内取得有关出口退（免）税单证；
Failure to obtain supporting documents for tax refund (exemption) on export application within the specified period due to adoption of central declaration;
因采用集中等报关方式无法在期限内取得有关出口退（免）税单证；
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