4 . travel tax exemption issued by the philippine tourism authority upon recommendation by the board of investments 4 、免征旅行税：经投资委员会推荐后，由菲律宾旅游部开具免征旅行税证明。
Mining companies received incentives such as 30 years without new taxes and duty - free imports of earth - moving equipment 给予矿采业的奖励措施包括三十年免征新税与免税进口矿业开采设备等等。
Where the tax rate is under 10 % after half reduction , the income tax shall be levied by 10 % and free from local income tax 减办后的税率低于10 %的，按10 %征收企业所得税，同时免征地方所得税。
The profit derived by a foreign invest or from an enterprise with foreign investment shall be exempted from income tax 五)外国投资者从外商投资企业中取得的税后利润，汇出境外时，免征所得税。
Export products of enterprises will be exempted from export duties , except those restricted by the state or otherwise specified 企业生产的出口产品，除国家限制出口或另有规定外，免征出口关税。
Merchandises produced by enterprises within free port for the purpose of selling in the free port or outbound transporting are free of vat 港区企业生产供区内销售或运往境外的产品，免征区内加工环节增值税。
The increased threshold will not have a bearing on foreigners working in china , who pocket 4 , 000 yuan ( us $ 495 ) tax - free each month 个税起征点的升高不会对在中国工作的每月享受4 , 000元免征税的外国人造成影响。
Article 57 . importation of self - use articles within the quantity specified by the customs general administration is exempted from import duties 第五十七条海关总署规定数额以内的个人自用进境物品，免征进口税。
Because every factory or business , established in sez is new , imports of capital and consumer goods are exempted from customs duties 由于特区建立的工厂和企业都是新的，所以进口的生产资料和消费品要免征进口税。
However , to soften the blow for consumers , he is recommending that advanced sports shoes as well as children ' s shoes should be exempt from the duties 但为了减轻对消费者的打击，他建议高级运动鞋和童鞋应免征这些关税。
