| 1. | Donations over hk $ 100 are tax exempted by official receipt
凡捐款一百元或以上,凭收据可申减税款 |
| 2. | Tessa tax exempt special savings account
免税特别储蓄帐户 |
| 3. | Tax exempt status of the institute
该协会的免税地位 |
| 4. | Article 20 interest earned from a postal savings account shall be tax exempt
第20条存簿储金之利息，应免一切税捐。 |
| 5. | Tax exempt items
不征税项目 |
| 6. | An annual information return of a tax exempt corporation shall be filed with the bureau of internal revenue
1 、免付企业所得税免税公司须向国内税务局申报年度经营状况才能享有免税奖励。 |
| 7. | Generally speaking , up to and including 31 march 2003 , " holiday warrants and passages " provided by employers are tax exempted
一般来说，截至2003年3月31日为止，纳税人享用由雇主提供的?旅费或旅游度假券通常无须课缴薪俸税。 |
| 8. | Generally speaking , up to and including 31 march 2003 , " holiday warrants and passages " provided by employers are tax exempted
2003 04课税年度或以后的税务情况一般来说，截至2003年3月31日为止，纳税人享用由雇主提供的旅费或旅游度假券无须课缴薪俸税。 |
| 9. | Article 7 for taxpayers engaged in tax exempt or tax reduced items , the turnover shall be accounted for separately . if the turnover has not been separately accounted for , no exemption of reduction is allowed
第七条纳税人兼营免税、减税项目的，应当单独核算免税、减税项目的营业额；未单独核算营业额的，不得免税、减税。 |
