Yes.

Tax reductions and exemptions are incentives or care measures for certain taxpayers or tax recipients. Tax reduction is the reduction of part of the tax payable; tax exemption is the exemption of all tax payable. The tax reduction and exemption provisions are a measure taken to solve specific problems that cannot be solved when taxing at the tax rate stipulated in the tax system. It is a tax benefit given to taxpayers within a certain period of time. It is also a tax uniformity and flexibility. The specific embodiment of sexual union.