下列属于财政鼓励措施的有()
A.进口原材料退税
B.公共机构参与外国投资企业的商业风险投资
C.资本品、设备或与生产过程相关的原材料投入品免征进口关税
D.社会保障费上缴减免
E.投资或利润再投资鼓励
正确答案是ACDE
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