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1·There is a threshold level of income which is completely free of income tax.

完全不用支付所得税有一个基准。

2·The expenses or property arising from the use of the tax-free income of an enterprise shall not be deducted and may not be depreciated or amortized.

企业的不征税收入用于支出所形成的费用或者财产，不得扣除或者计算对应的折旧、摊销扣除。