exempt income meaning in Chinese
免税收入
免于纳税的收入
Examples
- Article 5 the balance after the tax - free and tax - exempt incomes , each deduction item as well as the permitted remedies for losses of the previous year ( s ) being deducted from an enterprise ' s total income amount of each tax year shall be the taxable income amount
第五条企业每一纳税年度的收入总额，减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额，为应纳税所得额。 - Except for the legally exempted income tax , foreign investors with no agencies in chinese mainland may enjoy a 10 % off tax rate of withholding income tax on the income sourcing from domestic stock dividends , interests , rentals , license fees and other aspects
外国投资者在中国境内未设立机构而来源于中国境内的股息、利息、租金、特许权使用费和其他所得，除依法免征所得税的以外，都将按10 %的税率征收预提所得税。