exempt item 中文意思是什麼

exempt item 解釋
豁免項目
  • exempt : vt 免除，豁免 （from） exempt sb from an examination 免考。adj 被免除的，被豁免的 （from） commod...
  • item : n. 1. 條，條款，項目，品目，細目。2. （新聞的）一條，一則；（戲劇的）節目。adv. 〈逐條列舉時開頭用〉又，同上。
  1. 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

    第五條企業每一納稅年度的收入總額，減除不征稅收入、免稅收入、各項扣除以及允許彌補的以前年度虧損后的余額，為應納稅所得額。
  2. Article 13. for the purposes of item ( 3 ) of article 4 of the tax law, the term " subsidies and allowances paid in accordance with uniform regulations of the state " shall mean special government subsidies issued in accordance with state council regulations and allowances and subsidies that are exempt from individual income tax by state council regulations

    第十三條稅法第四條第三項所說的按照國家統一規定發給的補貼、津貼，是指按照國務院規定發給的政府特殊津貼和國務院規定免納個人所得稅的補貼、津貼。
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