重振创业能力，应该从设立免税期开始，免税期与新企业所创造的工作数量直接挂钩。
Revitalising entrepreneurship should start with a tax holiday for new businesses that is directly tied to the number of jobs they create.
在特区里，他们可以享受五年的收益免税期，以及免除进口税、消费税与一些执照申请条件。
They include a five-year holiday on profits tax, and exemption from import and excise duties and from some licensing requirements.
其次，要求享受减税、免税待遇的纳税人，在减税、免税期间无论当期是否有应交税金发生，都要对减免税情况予以申报。
Secondly, taxpayers who are enjoying the above-mentioned tax incentive should report to tax bureau continuingly during the incentive period no matter there is generated taxable income or not.
其次，要求享受减税、免税待遇的纳税人，在减税、免税期间无论当期是否有应交税金发生，都要对减免税情况予以申报。
Secondly, taxpayers who are enjoying the above-mentioned tax incentive should report to tax bureau continuingly during the incentive period no matter there is generated taxable income or not.
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