... Tax exemption technique 免税技术 tax reduction or exemption 减税或免税 ; 减免税 gift tax exemption 免征赠与税 ...
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税捐减免 tax reduction and exemption; tax reduction or exemption; tax relief 减税或免税 tax reduction or exemption .
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减免税 reduction or exemption of tax; tax on remission; tax reduction or exemption; tax reliefs 可免税 tax deduction
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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。
A taxpayer may submit a written application for tax reduction or exemption to the tax authorities in accordance with the law or the administrative regulations.
纳税人可以依照法律、行政法规的规定向税务机关书面申请减税、免税。
A contractual joint venture shall, in accordance with state provisions on tax, pay taxes and may enjoy the preferential treatment of tax reduction or exemption.
合作企业依照国家有关税收的规定缴纳税款并可以享受减税、免税的优惠待遇。
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