第二十九条民族自治地方的自治机关对本民族自治地方的企业应缴纳的企业所得税中属于地方分享的部分，可以决定减征或者免征。
Article 29 the autonomous organ of an autonomous region of ethnic minorities may determine to reduce or exempt the enterprise income tax by enterprises within the said autonomous region.
第十五条缴纳企业所得税和地方所得税，按年计算，分季预缴。
The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.
对民族自治地方内国家限制和禁止行业的企业，不得减征或者免征企业所得税。
Enterprise income tax shall not be exempted or reduced for enterprises engaging in industries restricted or prohibited by the State within the ethnic autonomous localities.
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