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| 31. | Rules of origin referred to in paragraph 1 shall include all rules of origin used in non-preferential |
| 第1款所指的原产地规则应包括用于非优惠商业政策工具的所有原产地规则,例如在适用下列条款中:GATT1994第1条,第2条、第3条、第11条和第13条下的最惠国待遇; |
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| 32. | The companies, if still in the said tax preferential policy period and ratified as leading tech or ex-port-orientation |
| 如在本项税收优惠期间，企业被确认为先进技术企业或产品出口企业当年出口产值达到总产值70%以上的，减按10%徵收。 |
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| 33. | The unprofitable ones occupy the leading position in the medical service system, enjoy the preferential |
| 将社会上的医疗机构分为营利性和非营利性两类，非营利性医疗机构在医疗服务体系中占主导地位，享受税收优惠政策，医疗服务执行政府指导价格； |
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| 34. | exploration and development of the mineral resources in the western region will be entitled to the preferential |
| 外商在西部地区投资勘查开采矿产资源，可享受一年免、两年减半缴纳探矿权使用费、采矿权使用费的优惠政策。 |
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| 35. | Preferential policy in investment was further given to the western areas, the investment in western areas |
| 投资进一步向西部地区倾斜。全年西部地区投资比上年增长31.2%，分别比东部和中部地区高出14.9个和16.8个百分点。 |
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| 36. | At present and for a period of time to come, enterprise with foreign investment are enjoying preferential |
| 当前和今后一段时期内，外商投资企业享受着多方面的税收优惠政策，其税收负担远远低于国内同类企业。 |
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| 37. | Rules of origin referred to in paragraph 1 shall include all rules of origin used in non-preferential |
| 2． 第1款所指的原产地规则应包括用于非优惠商业政策工具的所有原产地规则，例如在适用下列条款中：GATT 1994第1条，第2条、第3条、第11条和第13条下的最惠国待遇； |
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| 38. | Rules of Origin shall include all rules of origin used in non-preferential commercial policy instruments |
| 例如在适用下列条款中:总协定第1条、第2条、第3条、第11条和第13条下的最惠国待遇 |
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| 39. | In the event that VAT on purchase of the fixed assets of the taxpayer who has enjoyed the preferential |
| 十四、享受增值税即征即退、先征后退优惠政策的纳税人，其固定资产进项税额不采取退税方式，应记入“应交税金一应交增值税(进项税额)”科目，与非固定资产进项税额一并抵扣。 |
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