中国代表确认，自加入时起，中国将采取和适用减免税，以保证进口货物的最惠国待遇。

The representative of China confirmed that upon accession, China would adopt and apply tariff reductions and exemptions so as to ensure MFN treatment for imported goods.

并且还有减免税保护资本收益，重要的是，只要满足简单的条件，农业土地就可以免遗产税。

There are also reliefs to shelter capital gains and, importantly, agricultural land is exempt from inheritance tax when simple conditions are met.

缴付联邦税时，法庭裁定支付赡养费的一方可减免税项，而领取的一方则要交税。

For federal income tax purposes, alimony paid under a written court order is deductible by the spouse who pays and is taxable to the recipient of the alimony.

第十三条 《中华人民共和国海关对进口减税、免税和保税货物征收海关监管手续费的办法》同样适用于开发区企业进口的减免税货物和保税货物。

Article 12 Import and export goods entering or leaving the Customs territories at places other than the Development Zones shall be dealt with as transit goods according to the related measures.