exemption

英 [ɪɡˈzempʃn]

美 [ɪɡˈzempʃn]

n.  免除; 豁免; (指部分收入)免税

复数：exemptions　

TOEFL化学

BNC.4881 / COCA.7116

牛津词典

noun

• 免除；豁免
  official permission not to do sth or pay sth that you would normally have to do or pay
  1. She was given exemption from the final examination.
     她已获准期末免试。
• （指部分收入）免税
  a part of your income that you do not have to pay tax on
  1. a tax exemption on money donated to charity
     给慈善机构的捐款免税

柯林斯词典

• ADJ 被免除的;被豁免的
  If someone or something isexempt froma particular rule, duty, or obligation, they do not have to follow it or do it.
  1. Men in college were exempt from military service...
     大学在校男生免服兵役。
  2. Children under two years are exempt.
     两岁以下儿童免票。
  3. Exemptis also a combining form.
     
  4. The fund was in danger of losing its tax-exempt status.
     该基金面临不再享受免税待遇的风险。
• VERB 免除;豁免
  Toexempta person or thingfroma particular rule, duty, or obligation means to state officially that they are not bound or affected by it.
  1. South Carolina claimed the power to exempt its citizens from the obligation to obey federal law...
     南卡罗来纳州声称有权力免除该州公民遵守联邦法规的义务。
  2. Companies with fifty-five or fewer employees would be exempted from the requirements.
     员工在55人及以下的公司将免除这些条件。

英英释义

noun

• an act exempting someone
  1. he was granted immunity from prosecution
  Synonym:immunitygranting immunity
• a deduction allowed to a taxpayer because of his status (having certain dependents or being blind or being over 65 etc.)
  1. additional exemptions are allowed for each dependent
• immunity from an obligation or duty
  Synonym:freedom

双语例句

• The exemption also applies to investors who receive income from such funds, the notice said.
  通知称，这项优惠还适用于投资者从投资基金分配中取得的收入。
• Even if you have finished school, you are not an exemption.
  即使您已完成的学校，你是不是一个豁免。
• Certificate of environment management and community relations record or certificate of exemption as the case may be;
  环境管理证和社区关系记录，或免征许可书；
• Tax rates established by local councils within limits specified by national law. Partial exemption provided for certain pensioners.
  税率由当地委员会在国家法律限制内决定。对部分领救济金者提供免税。
• The exemption for proprietary matters, such as grants and benefits, seems particularly difficult to justify.
  对所有权事宜（如赠与物和福利津贴等）的免责似乎特别难以证明其正当性。
• The absence of effective duty exemption/ drawback programs, coupled with fiscal reliance on tariffs on intermediate and capital goods, have increased costs facing exporters.
  缺乏有效的关税减免和退税计划，加上财政对中间产品和资本货物关税的依赖，都增加了出口国的成本。
• The measures for exemption of exported taxable consumer goods shall be regulated by the State Administration for Taxation.
  出口应税消费品的免税办法，由国家税务总局规定。
• Some in Congress want to end that exemption from the law.
  国会有些人想要从法律中结束这一免除。
• This exemption expires six years after the state legislation is adopted.
  这项豁免权届满六年后，国家通过立法。
• Or even tax exemption for a certain period of time.
  或甚至在一定时期内免所得税。