What the argument relies on in law is that tax preference goes against the national treatment principle of the WTO.
这一观点在法律上的依据主要是税收优惠违反了WTO国民待遇原则。
Hence, to modern enterprises pursuing the maximum value, the focus of enterprise tax planning is to achieve the best taxation by taking tax preference or choices prescribed in taxation laws.
因此，对追求价值最大化的现代企业来说，在税法许可下，利用税法赋予的税收优惠或选择机会，实现纳税最优化，是企业税收筹划的重心所在。
Encourage resource development enterprises in Shaanxi to participate in construction of xi Xian New Area besides enjoying relevant tax preference.
鼓励在陕资源开发企业在享受相关税收优惠的基础上，参与西咸新区建设。
Besides, consumers who purchase e-vehicles will enjoy the federal tax preference of 7,500 USD at most in order to stimulate the consumption market.
此外，为了刺激电动汽车的消费市场，消费者在购买电动汽车时将最高享受到7500美元的联邦税收优惠。
All conclusions above suggest that tax preference brought by the new law is effective, and the new Enterprise Income tax law brings smooth transition of the firms' ETR.
以上结论表明新企业所得税法带来的税收优惠是有效率的，而且新税法的实施实现了上市公司实际税负的平稳过渡。
The tax preference to foreign investment have played role in attracting foreign investments to China.
税收优惠对于我国吸引外资曾发挥过积极的作用。
Article 28 the tax preference shall be granted to the income from undertaking the service of agricultural machinery production operation according to the state provisions.
第二十八条从事农业机械生产作业服务的收入，按照国家规定给予税收优惠。
For the aforesaid tax preference, the proportion of the resources listed in the Catalogue in the raw materials of the products shall conform to the technical standards described in the Catalogue.
享受上述税收优惠时，《目录》内所列资源占产品原料的比例应符合《目录》规定的技术标准。
For the aforesaid tax preference, the proportion of the resources listed in the Catalogue in the raw materials of the products shall conform to the technical standards described in the Catalogue.
享受上述税收优惠时，《目录》内所列资源占产品原料的比例应符合《目录》规定的技术标准。
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