减税免税

除税法统一规定的减免税外，各地区、各部门一律不得擅自减税免税。

No locality or department may reduce or exempt taxes without authorization , with the exception of those tax reductions or exemptions stipulated uniformly in taxation laws and regulations .

今后，根据国家宏观调控的需要，如需增加不得减税免税的其他项目，授权国家税务局确定。

From now on , in order to meet the demands of state macro-control , the State Taxation Administration is authorized , when necessary , to list additional items that may not be subjected to tax reductions or exemptions .

申请减税、免税、退税；

Applying for a tax reduction , exemption or refund ;

特定减税或者免税的范围和办法，由国务院规定。

The State Council shall define the scope and formulate the rules for such reduction and exemption .

纳税人可以依照法律、行政法规的规定向税务机关书面申请减税、免税。

A taxpayer may submit a written application for tax reduction or exemption to the tax authorities in accordance with the law or the administrative regulations .

在政策机制上对企业形成激励，首先，对慈善事业的捐款进行减税或免税。

Encourage to the business enterprise formation on the policy mechanism , first , contribute money to carry on tax reduction or tax-frees to the philanthropic work .

合营企业生产的出口产品，除中国限制出口的以外，依照中国税法的有关规定减税、免税或者退税。

Taxes on export products manufactured by a joint venture other than those restricted by China shall be reduced , exempted or refunded in accordance with the relevant provisions of the Chinese tax law .

税收饶让，即与外国政府优惠税收减免额相对应的税收抵免减税、免税的申请须经法律、行政法规规定的减税、免税审查批准机关审批；

Applications for tax reduction or exemption shall be examined and approved by the authorities designated for examination and approval of tax reduction or exemption as prescribed in the law or the administrative regulations .

合营企业依照国家有关税收的法律和行政法规的规定，可以享受减税、免税的优惠待遇。

An equity joint venture may , in accordance with provisions of the relevant laws and administrative rules and regulations of the state on taxation , enjoy preferential treatment for reduction of , or exemption from taxes .

（二）未经海关许可并且未补缴应缴税额，擅自将特定减税、免税进口的货物、物品，在境内销售牟利的。

Without permission of the Customs and without having paid the overdue payable duties , selling for profits within the territory of the People 's Republic of China imported goods and articles specially designated for reduction of or exemption from duties .

第二十三条红十字会接受用于救助和公益事业的捐赠物资，按照国家有关规定享受减税、免税的优惠待遇。

Article 23 The goods and materials donated to the Red Cross Society for the purpose of relief and public welfare undertakings may enjoy the preferential treatment of tax reduction or exemption in accordance with the relevant provisions of the State .

地方各级人民政府，各级人民政府主管部门，单位和个人违反法律，行政法规规定，擅自作出的减税，免税决定无效。

The decisions on tax reduction or exemption made by the people 's governments at various local levels , the competent departments of the people 's governments at various levels , entities or individuals without authorization in violation of the law or the administrative regulations shall be null and void .