特惠税率 meaning in Chinese

concessionary rate of tax
preferential tariff

To provide for the adjustment of losses between assessable profits chargeable to tax at normal and concessionary rates of tax
就应按一般税率课税的应评税利润与应按获特惠税率课税的应评税利润之间的亏损调整，订定条文；
To reduce the minimum denomination for newly issued debt instruments in respect of which interests and trading profits are subject to tax at concessionary rates from 500 , 000 to 50 , 000 . 5
将可按特惠税率就有关利息及营业利润课税的发行债务票据的最低面额，由50万元降至5万元。