Business tax exempted for returned land use right .

归还土地使用权可免征营业税。

The kyoto protocol on climate change exempted china and other developing polluters from obligations to cut greenhouse-gas emissions .

针对全球气候改变的《京都议定书》免除了中国及其他发展中国家减少温室气体排放的责任。

The matter could be left there , and the adoption agencies exempted from the law .

问题可以先搁在那儿，就让收养机构获得法律豁免好了。

If exempted , state reasons for exemption .

要是宽免，宽免状态的缘故原由。

Foreigners are exempted from these sessions .

外国学生可免于参加这些课程。