1.
So long as the exemption policy and exemption system is fixed, this amount is set.
只要免征额政策与制度既定，则这一额度既定。
2.
Changing the Starting Point of the Value-added Tax as the Tax Immune Amount: Optimizing the Tax System;
改增值税起征点为免征额:优化税制浅探
3.
On Consummation of Legal System of Our Country s Personal Income Tax Exemption Volume;
论我国个人所得税免征额法律制度的完善
4.
Thoughts on the Adjustments of the Threshold of Individual Income Tax;
由我国个人所得税免征额调整引发的思考
5.
Analyses of the Exemption Amount for Individual Income Tax in China based on the Taxation Principle of Revenue;
从税收的课税原则看中国个人所得税的免征额
6.
Study on China's Personal Income Tax Law Exempted from the Amount of Payroll
我国个人所得税法工薪所得免征额问题研究
7.
A Discussion on Personal Income Tax Exemption in China
我国个人所得税免征额界定的比较分析
8.
Research on Wage Tax Allowance and Its Indexation
工薪所得税免征额及其指数化调整研究
9.
Estimation on the Financial Effect of Adjustments on the Exemption of Personal Income
个人所得税免征额调整的财政影响估算
10.
A study on increasing the Tax exemption of Individual Income Tax;
个人所得税免征额提高的效应分析及完善性研究
11.
Issues in the Calculation of Export Rebate and Taxes on Export;
出口征税及现行免抵税额计算中存在的问题
12.
For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall be exempt.
纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。
13.
additional dependent parent allowance
供养父母额外免税额
14.
The share of profit obtained from the enterprise can be remitted abroad without paying the income tax on profits.
六、外国投资者从投资企业获得的利益，免征汇出额的所得税。
15.
shall issue a Certificate of Tax Collection or Exemption for Imported or Exported Goods as applied for by enterprises, no matter whether taxes are exempted, and deduct the quota of foreign exchange use accordingly.
均需根据企业的申请出具《进出口货物征免税证明》并扣减用汇额度。
16.
Article 8 For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall be exempt.
第八条纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。
17.
The State Council or the department empowered by the State Council shall also specify the duty reduction or exemption items of small-scale border trade and draw up detailed rules on such reduction or exemption.
边境小额贸易减征或者免征关税的范围和办法，由国务院或者国务院授权的机关规定。
18.
Article 18 For taxpayers whose sales amounts have not reached the VAT minimum threshold stipulated by the Ministry of Finance, the VAT shall be exempted.
第十八条纳税人销售额未达到财政部规定的增值税起征点的，免征增值税。