3. Encourages Governments to keep under review, as appropriate, the legal and administrative provisions governing the activities of cooperatives in order to enhance the growth and sustainability of cooperatives in a rapidly changing socio-economic environment by, inter alia, providing a level playing field for cooperatives vis-à-vis other business and social enterprises, including appropriate tax incentives and access to financial services and markets;
3. 鼓励各国政府酌情随时审查关于合作社活动的法律和行政规定，以期通过为合作社提供与其他工商企业和社会企业平等的竞争环境等措施，包括制定适当的税率奖励以及提供获得金融服务和市场准入的机会，在快速变化的社会经济环境中加强合作社的发展和可持续性；