exemption of undistributed corporate profits

例句：

1. 1. The company's policy allows employees to receive a yearly bonus without being taxed onit.
   该公司的政策允许员工在年终奖金上免交税款。
2. 2. The government has decided to exempt certain industries from the new tariffs.
   政府决定对某些行业免除新的关税。
3. 3. The student was exempted from attending the exam due to illness.
   学生因病免考。