1·The income tax is to be reimposed next year after ten years' exemption.
所得税经过十年的豁免后将于明年重新征收。
2·Fair use is a very narrow exemption under copyright law where an infringer is not liable for using someone else's copyrighted work without permission.
版权法所豁免的合理使用范围很窄，在此范围内，侵权者未经许可使用他人作品是不负有赔偿责任的。
3·And yes, the proposed legislation would include an exemption from the ban on distracted driving to allow occupants to send text messages while sitting behind the wheel.
更狠的是，这个提案还包括对分心驾驶的豁免，就是说允许你坐在方向盘后面发短信。
4·But fracking is almost entirely unregulated, because of a 2005 statutory exemption from the Safe Drinking Water Act.
因为开采天然气在2005年得到《安全饮用水法案》的法定豁免，现在破裂法的使用几乎没有任何的监管。
5·Obama and the lame-duck Congress agreed to bring the estate tax back but with much a higher exemption rate that had been sought by Republicans.
奥巴马和他的国会同意将遗产税补回，同时共和党人要求一个更高的豁免率。
1·Under the competing territorial or exemption system, a country taxes a company only on profits earned at home; dividends paid by foreign subsidiaries are exempt.
在地域体系和免税系统内，国家对公司课税都是在国内获得的利润，对从国外获得分红是免税的。
2·Local governments or departments shall not regulate any tax exemption or reduction items.
任何地区、部门均不得规定免税、减税项目。
3·Corporate tax exemption shall take effect beginning from the year the project derives its first profit.
企业免税从项目取得首次盈利的当年开始生效。
4·Extending the business tax exemption policy to all offshore service outsourcing businesses in exemplary cities.
将营业税免税政策扩大到示范城市所有离岸服务外包业务。
5·This Article proposes a "donative theory" as an alternative rationale for the charitable exemption.
本文建议将“捐赠性理论”作为慈善性免税的一种替代理念。