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1·Hainan: general sales tax shelter how to apply?

海南：销售普通住房如何申请免税？

2·Across California, wind became a popular tax shelter.

在整个加州，风能都变成了流行的避税措施。

3·The rules are complex but there are ways the savvy taxpayer can maximize the tax shelter.

税法很复杂，但是这是睿智的报税人可以最大限度减免所得税的合法手段。

4·Since the demise of the tax shelter, strategies for saving individual income taxes are harder to come by.

因为减免所得税合法手段的结束，节省个人收入税的策略变的越来越难。

5·But any such tax shelter is bound to be exploited by the wealthy, which means it can grow into a very large annual subsidy.

然而，任何这类税收减免势必会为富人所用，成为一项庞大的年度补贴。

6·There are also reliefs to shelter capital gains and, importantly, agricultural land is exempt from inheritance tax when simple conditions are met.

并且还有减免税保护资本收益，重要的是，只要满足简单的条件，农业土地就可以免遗产税。

7·What is more, countries are working harder to combat the shrinkage of their tax bases as more companies try to shelter profits abroad.

另外，一些国家正在努力由于一些国家转移利润到海外而使税基缩水作斗争。