Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced.
第二十七条企业的下列所得，可以免征、减征企业所得税。
Article 28 a person who is compelled to participate in a crime shall, according to the circumstances of his crime, be given a mitigated punishment or be exempted from punishment.
第二十八条对于被胁迫参加犯罪的，应当按照他的犯罪情节减轻处罚或者免除处罚。
Article 48 Whoever out of force majeure ACTS in contravention of the Law on the Entry and Exit of Aliens and the present Rules may be exempted from penalties.
第四十八条由于不可抗拒的原因而违反《外国人入境出境管理法》及本实施细则的，可免于处罚。
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