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| 91. | customs free depot |
| 海关免税仓库 |
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| 92. | allowance for funeral expense |
| 免税殡葬费 |
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| 93. | admission temporaire |
| 临时免税进口 |
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| 94. | Non profit - making organization is exempt from tax . |
| 非赢利组织免税。 |
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| 95. | customs free list |
| 海关免税商品目录 |
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| 96. | conditionally exempt |
| 有条件的免税 |
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| 97. | daily allowance of cigarettes |
| 日用免税香烟 |
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| 98. | capital gain free of taxation |
| 免税资本利得 |
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| 99. | commercial free zone |
| 商业免税区 |
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| 100. | exemption for reinvested earnings |
| 再投资收益免税 |
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