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31. | which the People's Republic of China has signed regional treatment agreements containing provisions of preferential |
| 原产于与中华人民共和国签订含有关税优惠条款的区域性贸易协定的国家或者地区的进口货物,适用协定税率。 |
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32. | Preferential tariff treatment as a typical case of tax incentives is analyzed in this paper to forecast |
| 由于进口关税优惠政策是唯一经历了实施和取消过程的外商投资企业税收优惠政策,因此对它的研究有助于我们预测即将实行的内外资企业所得税合并对流入中国的外资额的影响。 |
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