As also noted in the report (para. 132), the Government had established a special legal and institutional framework for the emergence and development of the maquiladora industry, which enjoyed special tax treatment.
13. 报告（第132段）还提到，尼加拉瓜政府制订了特殊的法律和制度框架来推动边境加工厂的诞生和发展，它们享受特殊的税收待遇。