the court may exempt the husband or wife, wholly or in part, from the obligation to give evidence.

则法庭可豁免该名丈夫或妻子，使他或她无须负上提供证据的完全或部分责任。

http://www.legislation.gov.hk/eng/index.htm 06.11.2011

http://www.legislation.gov.hk/eng/index.htm 06.11.2011

The enterprise income tax of the enterprise purchasing equipment that is simply assembled by imported parts and accessories shall not be creditable or exempt.

企业所购买的设备，如果属于由进口的各项配件、零件简单组装所形成的，不得抵免企业所得税。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.05.2011

Instruments of transfer of units under mandatory provident fund schemes to be exempt

强制性公积金计划下的单位的转让文书可获豁免

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

Nothing in this section shall be deemed to exempt any employee or agent of a registered person from the penalties provided for an offence committed by such employee or agent.

注册人的雇员或代理人因犯法而须受的刑罚，不因本条被视为免除。

http://www.legislation.gov.hk/eng/index.htm 18.07.2011

http://www.legislation.gov.hk/eng/index.htm 18.07.2011

Provisions of this Part not to exempt from proceedings under other provisions of laws

本部条文并不豁免任何人遭人根据其他法律条文提出法律程序

http://www.legislation.gov.hk/eng/index.htm 24.10.2011

http://www.legislation.gov.hk/eng/index.htm 24.10.2011

For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax should be exempt.

纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 29.06.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 29.06.2011

The Authority may, after consultation with the Board and with the approval of the Chief Executive, by notice in the Gazette, declare any proposed monument or monument to be exempt from this section.

主管当局经咨询委员会，并获行政长官批准后，可藉宪报公告宣布豁免任何暂定古迹或古 迹受本条规限。

http://www.legislation.gov.hk/eng/index.htm 18.07.2011

http://www.legislation.gov.hk/eng/index.htm 18.07.2011

The creditable input tax for the purchasing of tax exempt agricultural products is calculated based on a deemed deduction rate at 10% on the actual purchasing price.

购进免税农业产品准予抵扣的进项税额，按照买价和10%的扣除率计算。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 17.05.2011

Income exempted from tax as stipulated in the international conventions to which the Chinese Government has acceded or in agreements it has signed; and

中国政府参加的国际公约、签订的协议中规定免税的所得；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 17.05.2011

Except there being other provisions by the State, if the imported materials under processing trade fall within import restrictions imposed by the State, the operating enterprise shall be exempted from submitting the import license to the customs;

除国家另有规定外，加工贸易进口料件属于国家对进口有限制性规定的，经营企业免 于向海关提交进口许可证件；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 18.04.2011

Those bribers who voluntarily confess their bribery before being prosecuted may be given a mitigated punishment or be exempted from punishment.

行贿人在被追诉前主动交待行贿行为的，可以减轻处罚或者免除处罚。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

Accessory fishing vessels engaging in international shipping shall be exempted.

从事国际航运的渔业辅助船舶除外。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

any conveyance of immovable property operating as a voluntary disposition inter vivos where the beneficial interest therein passes by way of gift from the person entitled to that interest to or on trust for an exempted institution;

任何不动产的转易契，如其作用是作出生者之间的无偿产权处置，而该不动产的实益 权益是以馈赠方式由有权享有该权益的人转移给获豁免机构，或以信托方式转移给获豁免机构者；

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

The person who introduces a bribe shall, if he voluntarily confesses his activities before being prosecuted, be given a mitigated punishment or exempted from punishment.

介绍贿赂人在被追诉前主动交待介绍贿赂行为的，可以减轻处罚或者免除处罚。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

between the licensee and the licensee, or the exempted person, of a telecommunications system or telecommunications service for the connection of the system with a telecommunications system or a telecommunications service; or

持卑人与电讯系统或电讯服务的持牌人(或获豁免人士)就该系统与电讯系统或电讯服务连接而订立的协议；或

http://www.legislation.gov.hk/eng/index.htm 22.09.2011

http://www.legislation.gov.hk/eng/index.htm 22.09.2011