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.

youdao

And also in a very sort of pragmatic sense, in a negative way, it's tax-deductible.

同时，从实用的角度来讲，或是从一个消极的角度，这种捐款是免税的。

普林斯顿公开课 - 人性课程节选

The only other time that happened was when there was sort of talk of their losing their tax exemptions and tax rates were going down.

其他时间唯一可能发生的是,有一些传闻说,他们不再免税或者税率下降。

耶鲁公开课 - 金融市场课程节选

Tax rates are going up--there's no talk about losing their exemption--that's pretty compelling.

但是现在利率在上升-也没有关于不再免税的传闻,所以，那是非常诱人的。

耶鲁公开课 - 金融市场课程节选