免征

• If the actual operating period of an enterprise with foreign investment is less than 10 years , it shall make up the enterprise income tax which has been exempted or reduced
  外商投资企业实际经营期不满十年的，应当补缴已免征、减征的企业所得税税款。
• Income derived by the claimant from carrying passengers , cargo and mail on their vessels out bound of china shall be subject to tax exemption in china
  第条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征企业所得税。
• Yes , there are . articles 4 and 5 of the individual income tax law specify tax exemptions and reduction for individual income tax , for details , you may refer to the law
  有。个人所得税法第四条、第五条分别规定了免征和减征税款的个人所得，详细情况您可以参阅。
• The export products of new and high technology enterprises , except for those restricted by the state or those otherwise stipulated , shall be exempted from export duties
  （三）高新技术企业生产的出口产品，除国家限制出口或者另有规定的产品以外，都免征出口关税。
• A : yes , there are . articles 4 and 5 of the individual income tax law specify tax exemptions and reduction for individual income tax , for details , you may refer to the law
  有。个人所得税法第四条、第五条分别规定了免征和减征税款的个人所得，详细情况您可以参阅。
• The income tax will be reduced or exempted within 3 years for the newly - established enterprises which hire unemployed people whose number has reached a stipulated ratio
  新办的劳动就业服务企业，当年安置城镇待业人员达到规定比例的，可在三年内减征或者免征所得税。
• Shipping income derived by the claimant from carrying passengers , cargo and mail on their vessels outbound from china shall be exempted from the business tax in china
  第条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征营业税。