[, ]official permission not to do sth or pay sth that you would normally have to do or pay 免除；豁免◆Graduates in accounting may qualify for exemption from some professional examinations. 会计专业毕业生某些专业科目可以免试。◆The law contains a small-business exemption (= it does not apply to small businesses). 这项法律包含了小企业豁免条款。⨁to apply for / claim / qualify for / seek (an) exemption 申请／要求／有资格／申请豁免⨁to enjoy / secure / win (an) exemption 享有／取得／获得豁免⨁to give / grant (an) exemption (to sb) 授予（某人）豁免权
[] an amount of income, profit, etc. on which you do not have to pay tax; a product or service on which tax is not charged 免除额；免税额；免税◆a $4 000 personal exemption on income tax 4 000 元的所得税免除额⨁to apply for / claim / qualify for / seek an exemption 申请／要求／有资格／申请免税⨁to give / grant an exemption (to sb) 免（某人的）税