Export-oriented enterprises to export products output value reached 70 percent, was exempt from local tax exemptionofincome tax profits from the export tax law.
商产品出口型企业出口产值达到70%,当年税率免征地方所得税免征所得利润汇出税法。
2
Income derived by the claimant from carrying passengers, cargo and mail on their vessels out bound of China shall be subject to tax exemption in China.