provision for tax meaning in English

备付税款
纳税准备金

Why the provisions for tax preferential policies during the transitional period are not given by the implementation regulations
问：为什么实施条例没有对过渡性税收优惠政策作出规定？
Q : why the provisions for tax preferential policies during the transitional period are not given by the implementation regulations
问：为什么实施条例没有对过渡性税收优惠政策作出规定？
Article 17 . foreign - funded enterprises shall pay taxes in accordance with relevant state provisions for tax payment , and may enjoy preferential treatment for reduction of or exemption from taxes
第十七条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。
Article 17 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
第十七条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。