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。

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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。

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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。

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In exchange for agreeing to reduce its wages for a period of three months, many players were able to negotiate an exemption from transfer fees.

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