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| 81. | Non profit - making organization is exempt from tax . |
| 非赢利组织免税。 |
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| 82. | customs free list |
| 海关免税商品目录 |
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| 83. | daily allowance of cigarettes |
| 日用免税香烟 |
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| 84. | exemption of enterprises established in free zones |
| 自由贸易区企业免税 |
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| 85. | commercial free zone |
| 商业免税区 |
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| 86. | capital gain free of taxation |
| 免税资本利得 |
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| 87. | conditionally exempt |
| 有条件的免税 |
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| 88. | exemption for reinvested earnings |
| 再投资收益免税 |
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| 89. | customs free depot |
| 海关免税仓库 |
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| 90. | deduction of the tax-exempt items |
| 扣除免税项目 |
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