1.
accelerated tax amortizatio
加快折旧时减免税优待
2.
5 off if you use this coupon at this duty-free shop.
在免税商店，你若使用本优待卷可折价5元。
3.
tariff and non-tariff concession
关税和非关税优惠待遇
4.
A contractual joint venture shall, in accordance with state provisions on tax, pay taxes and may enjoy the preferential treatment of tax reduction or exemption.
合作企业依照国家有关税收的规定缴纳税款并可以享受减税、免税的优惠待遇。
5.
"Enterprises with foreign capital shall pay taxes in accordance with relevant state provisions for tax payment, and may enjoy preferential treatment for reduction of or exemption from taxes."
外资企业依照国家有关税收的规定纳税并可以享受减税、免税的优惠待遇。
6.
A foreign joint venturer that reinvests its share of the net profit within the territory of China may apply for partial refund of the income tax already paid.
合营企业依照国家有关税收的法律和行政法规的规定,可以享受减税、免税的优惠待遇。
7.
preferential tariff treatment of the Commonwealth Preference System
英联邦特惠税的优待
8.
absolute preference margin
关税优待的绝对差额
9.
tax allowances for anti-pollution investments
税率优待反污染投资
10.
Application of prefrential income tax rate, and exemption of income tax.
适用优惠所得税税率，及所得税免除
11.
These enterprises are entitled to preferential treatment prescribed in these Regulations except that the granting of privileges in exemption and reduction of tax shall be subject to state approval
该类企业除减免税优惠必须由国家批准外,还可享受本条例规定的优惠待遇。
12.
credit for the elderly
老年人税收优惠减免
13.
The enterprises scheduled to operate for ten years or longer may receive an exemption from enterprise income tax for the first two years and a50% reduction for the following three years.
经营期限在10年以上的外商投资企业自获利年度起享受企业所得税“两免三减”的优惠待遇。
14.
The Generalized System of Preferences program aims at promoting economic development in poorer countries by providing duty-free treatment of imports into the United States from these countries.
普遍优惠制计划的目的是为这些国家出口到美国的商品提供免税待遇，以促进穷国的经济发展。
15.
All the tariff reductions and exemptions were applied on an MFN basis.
所有减免税在最惠国待遇基础上适用。
16.
We hope you will exempt us from taxes.
希望贵方能给予我们免征关税待遇。
17.
investment tax credit
投资税收优惠,投资税额减免
18.
tax sparing(matching credit)
税收饶让, 即与外国政府优惠税收减免额相对应的税收抵免