免征地方所得税 meaning in English

exemption from the local income tax

Where the tax rate is under 10 % after half reduction , the income tax shall be levied by 10 % and free from local income tax
减办后的税率低于10 %的，按10 %征收企业所得税，同时免征地方所得税。
For such exporting product enterprises as have been levied income tax by 15 % , the enterprises in question shall be levied at a tax rate of 10 % and free from local income tax
已经按15 %的税率征收企业所得税的产品出口企业，按10 %的税率征收企业所得税，同时免征地方所得税。
Any enterprise with foreign investment of a production nature or exportation nature or high tech nature shall , in the period of tax reduction , be exempted from local income tax
八)生产性的外商投资企业在享受企业所得税优惠期间，免征地方所得税；产品出口型企业和先进技术型企业在享受减半征收企业所得税期间，相应免征地方所得税。
5 . foreign funded productive enterprises operating within the approved scope of business shall be exempted from enterprise income tax and shall be taxed half for the enterprise income tax should they be non - productive enterprises
5外商投资企业在批准的经营期间，属于生产性企业的，免征地方所得税属于非生产企业的，减半征收地方所得税。