查询词典 tax exemption

And the exemption mainly affects wealthy taxpayers, who are unsure of its benefit because of a constantly changing tax code, says Howard Simons of Bianco Research.

Bianco Research公司的Howard Simons 认为，免税主要影响的是富裕的纳税人，由于税法经常改变，他们无法确定收益。

The officials in charge said that the exemption of income tax on dividend and bonus issues that are distributed among resident enterprises is to eliminate double taxation.

有关负责人表示，对居民企业之间的股息、红利收入免征企业所得税，是对股息、红利所得消除双重徵税的做法。

If recognized as national company technology center, it may enjoy the preferential policy of exemption of import duty and import tache value-added tax and 3 million RMB for the construction of technology center innovation capability.

对增值税一般纳税人销售其自行生产的集成电路产品，按17%的法定税率征收增值税后，对其增值税实际税负超过6%的部分实行即征即退政策。

From this perspective, the dissertation propounds theoretic framework of Hainan CGE model, prepares Hainan Social Accounting Matrix integrating Hainan's statistic data, forms an equilibrious and uniform data set, and on this basis constructs a CGE model referring to Hainan's six departments to next study impact of policy changes about exemption of agricultural tax for specific produces and further reduction of agricultural tax on Hainan's economic structure, producer welfare, consumer welfare, fiscal revenue and so forth, and provide certain theory and means for enaction, analysis and evaluation of provincial policy.

本文从这个角度出发，提出了海南省CGE模型的理论框架，结合海南省统计数据的实际情况，编制出海南省社会核算矩阵，形成一个均衡一致的数据集，并在此基础上构建出一个海南省六部门的CGE模型，用于下一步研究取消农业特产税和进一步降低农业税等政策变化对海南经济结构、生产者福利、消费者福利、财政收入等方面的影响，为省级政策的制定、分析和评价提供了一定的理论和方法支撑。

Article 25 Equipment imported for own use within the total amount of investment for projects falling into those prescribed in the List of Industries, Products and Technology the Development of Which Are Emphatically Encouraged by the State at Present shall be exempt from import duty and import link tax, with the exception of those indicated in the List of Import Goods for Foreign-invested Projects without Exemption of Duty.

第二十五条对符合《当前国家重点鼓励发展的产业、产品和技术目录》的投资项目，在投资总额内进口的自用设备，除《国内投资项目不予免税的进口商品目录》所列商品外，免征进口关税和进口环节税。

Be exempt from import duty and import link tax, with the exception of those indicated in the List of Import Goods for Foreign-invested Projects without Exemption of Duty.

外国政府贷款和国际金融组织贷款项目进口的自用设备、加工贸易外商提供的不作价进口设备，比照前款规定执行，即除《外商投资项目不予免税的进口商品目录》所列商品外，免征进口关税和进口环节税。

Article 24 Equipment imported by an enterprise with foreign investment for their own use within the total amount of investment for a project falling into the encouraged classification or restricted classification II in the Guiding List of Industries for Foreign Investors shall be exempt from import duty and import link tax, with the exception of those indicated in the List of Import Goods for Foreign-invested Projects without Exemption of Duty.

第二十四条对符合《外商投资产业指导目录》鼓励类和限制乙类的外商投资项目，在投资总额内进口的自用设备，除《外商投资项目不予免税的进口商品目录》所列商品外，免征进口关税和进口环节税。

You will get exemption from wealth tax.

你将获得豁免财富税。

Enterprises with Taiwan investment which are knowledge and technology intensive industry enterprises with internationally advanced technology, or whose value of export products in that year accounts for 70% or more of the total value of the products for the same year, or which are development projects may pay income tax at a rate of 15% after the expiration of the exemption and reduction period as stipulated in item 1 of this Article upon the approval of the tax authority.

台湾投资者投资举办具有国际先进技术水平的知识密集、技术密集型工业企业，或当年产品出口产值达到当年企业产品总产值70％以上的企业，以及开发性项目，在享受本条第一款规定的减免税期满后的年度，经税务机关批准，可以按15％的税率征收所得税。

Applied by enterprises and approved by tax departments, imposition of enterprises' income tax can be reduced 15 percent to 30 percent according to the ratal unceasingly in ten years when the preferential policies of "exemption from taxation for two years, reduction from taxation for three years" expire for foreign-invested projects of raising and processing excellent breeder up to a certain extent economic scale and productive projects which can improve and cultivate new varieties fruit and vegetables, and provide high and new technology of fresh and storage.

外商投资引进的优良种畜禽饲养、加工达到一定经济规模的项目，以及能够改良、培育新的林果、蔬菜品种并能提供保鲜、储藏高新技术的生产性项目，除可享受企业所得税"两免三减"优惠政策外，经企业申请，税务部门批准，在以后的10年内可继续按应纳税额减征15%—30%的企业所得税。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。