In view of the fact that the scope of the tax preferential policies is quite wide and that the policies are transitional measures the implementation regulations do not set out the specific provisions for this .

考虑到这些过渡性税收优惠政策内容较多，而且属于 过渡性措施，为保证实施条例的稳定性，由国务院根据企业所得税法的 有关 规定 另行 规定比较妥当，因此实施条例没有对此作具体 规定。

Specific can come out various tax rules in through the low taxes or design transitional relief preferential provisions .

具体可以在出台各种征税规定时，通过设计 过渡 性质的低税率或一些减免优惠 规定。

The transitional safeguard should be applied as sparingly as possible consistently with the provisions of this Article and the effective implementation of the integration process under this Agreement .

过渡性保障措施应尽可能少用，且应与本条的 规定和本协定项下一体化进程的有效实施相一致。