在特区里，他们可以享受五年的收益免税期，以及免除进口税、消费税与一些执照申请条件。
They include a five-year holiday on profits tax, and exemption from import and excise duties and from some licensing requirements.
重振创业能力，应该从设立免税期开始，免税期与新企业所创造的工作数量直接挂钩。
Revitalising entrepreneurship should start with a tax holiday for new businesses that is directly tied to the number of jobs they create.
如果新的法令能够通过，那么也可以争取把现阶段许多企业在使用的免税期变成分阶段实施的政策。
The new law, if passed, would also phase out tax holiday periods, which many companies exploit.
其次，要求享受减税、免税待遇的纳税人，在减税、免税期间无论当期是否有应交税金发生，都要对减免税情况予以申报。
Secondly, taxpayers who are enjoying the above-mentioned tax incentive should report to tax bureau continuingly during the incentive period no matter there is generated taxable income or not.
然而，在2004年曾对最新的这种免税期的进行过一项调查，结果表明免税期对就业和投资的作用微乎其微，因为大部分的盈利都分给了股东。
However, a study of the most recent such tax holiday, in 2004, suggested it had little effect on employment and investment, with most of the benefits going to shareholders.
然而，在2004年曾对最新的这种免税期的进行过一项调查，结果表明免税期对就业和投资的作用微乎其微，因为大部分的盈利都分给了股东。
However, a study of the most recent such tax holiday, in 2004, suggested it had little effect on employment and investment, with most of the benefits going to shareholders.
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