1. If the taxpayer's annual accumulated taxable income is lower than the standard, it may apply for tax exemption or pay it by half according to regulations.

2. Subsidies obtained from government financial departments shall be exempted if the education expenses and local education expenses do not increase.

3. Taxpayers may not pay taxes, tax rebates or pay surcharges for education and local education with their own investment and operating income.

4, in addition to special taxpayers, welfare expenditures can also apply for tax exemption.

5. If the taxpayer's management is poor and the actual tax amount of taxable income is lower than the taxable amount, he may apply for tax exemption or exemption.