Is it possible to implement the imposing no tax on peasants to the end? The author belives, within the operating framework of infinite government under authorative Polics, any tax reformation is taking a temporary solution but not effecting a permanent cure .
中国历史上几次著名的田赋改革最终都没有跳出黄宗羲定律的陷阱,农税免征能贯彻到底吗?在威权政治下无限政府的运作框架内,任何税赋改革都是治标不治本,庞大的官僚机构最终会在财政危机的压力下伸出摊派之手,因此破解黄宗羲定律的法门是实现无限政府、管制政府向有限政府、服务政府转型。
The review of the 440-year history of salt administration in the Qin and Han dynasties shows that for the salt administration system, official monopoly alternbates tax-collection on non-official salt business.
纵观秦汉时期440余年的盐政史,其盐业管理体制即在民营征税制与官营专卖制这两种体制上翻来覆去。
For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall 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。
Article 8 For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall be exempt.
第八条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。
The proceeds from technology transfer by a foreign invested enterprise will be exempted from business tax.
外商投资企业取得的技术转让收入免征营业税。
The selling of ordinary dwelling houses purchased by individuals is exempt from business tax on condition the purchasers have lived in the houses for more than a year.
对个人购买并居住超过一年的普通住宅，销售时免征营业税；
When a foreign investor transfers technology to China and when such technology is advanced in nature or the term of such transfer is favorable, its corporate income tax and business tax will be exempted;
外商向中国境内转让技术，凡属技术先进或条件优惠的，可免征营业税和企业所得税；
3.Application for the exemption of Business Tax ("BT") and Enterprise Income Tax ("EIT")
3、营业税、所得税征免界定
Article 71 Imports by a joint venture of the following materials shall be exempt from Customs duty and from the industrial and commercial consolidated tax:
第七十一条 合营企业进口下列物资免征关税和工商统一税：
business property relief
营业财产出售减免税
Farmers and herdsmen are exempt from agricultural and livestock taxes;
对农牧民免征农牧业税。
Enterprises with foreign investment which have actually operated for a period of less than ten years shall repay the amount of income tax exempted or reduced already.
外商投资企业实际经营期不满十年的,应当补缴已免征、减征的企业所得税税款。
for newly-established high-tech enterprises, income tax shall be exempted for the first two years since the operation.
对于新设立的高科技企业，应免征其自运营起前两年的所得税
Joint ventures which are scheduled to operate more than ten years may have their incomes exempted from taxation in the first two years, and pay a 50% reduced rate in the following three years.
经营十年以上的合资企业头两年收入可以免税，其后三年减征50％。
Study of Taxation and Tax-free Qualifications of China s Nonprofit Organizations;
我国非营利组织征免税资格问题研究
Business tax (“BT”) is taxable based on non-VAT revenue.
对不征收增值税的收入可以征收营业税。
The share of profits that investors in special zone Chinese-foreign joint ventures remit abroad shall be exempted from income tax.
（三）区中外合资经营企业的客商将从企业分得的利润汇出境外，免征所得税。
(3) The share of profits that investors in special zone Chinese-foreign joint ventures remit abroad shall be exempted from income tax.
（三）特区中外合资经营企业的客商将从企业分得的利润汇出境外，免征所得税。
(3) The share of profits that investors in development zone Chinese-foreign joint ventures remit abroad shall be exempted from income tax.
（三）开发区中外合资经营企业的客商将从企业分得的利润汇出境外，免征所得税。
Fund-raising of Village Committees After the Rural Taxation Reform;
税费改革免征农业税后村委会筹资问题的探讨