A farmer is entitled to a certain particularized tax treatment.

农民能够享受某种具体的税收待遇。

The first is tax treatment.

第一个因素是税务处理方式。

Tax treatment;

税务处理；

In Canada, there is more lenient tax treatment.

在加拿大，有较为宽松的税收待遇。

The company can use different tax treatment for tax planning.

公司能够使用不一样的税收处理进行税务谋划。

However, for employees, the tax treatment of fringe benefits varies.

但是，对雇员来说，其税务的处理有所不同。

Here is the kicker about unfavorable tax treatment that I touched on earlier.

接下来是如何剔除刚才提到的不收欢迎的课税方式。

An even bigger problem is the favourable tax treatment of debt relative to equity.

而更大的问题是债务相对于权益的税收优惠。

Swiss parliamentarians could end the Zurich-based organisation’s favourable tax treatment.

瑞士议员可以终止总部设在苏黎世的国际足联的税收优惠待遇。

No preferential tax treatment for opening a representative office (RO) in Shanghai or Pudong.

在上海或者浦东设立一个代表处(RO)没有税收优惠政策。

The United States follows a global system with respect to the tax treatment of income earned in other countries.

美国对于在其他国家取得的所得的税收待遇，采用的是全球制。

Based on the same reason, seller will assume lower EIT while transferring equity payment if general tax treatment is adopted.

基于同样的原因，卖方通过一般性税务处理取得的股权在再转让环节承担的所得税负为低。

However, certain tax jurisdictions may elect to treat LLCs as a corporate entity and deny pass-through tax treatment to the LLC members.

然而，某些税收管辖区可以将其视为法人实体而拒绝将税收转移给成员。

Under IFRS - no residual value whereas under the local tax treatment, one has to set aside a 10% residual value when computing depreciation.

根据IFRS，没有残值。而当地税法要求将10%的残值排除在折旧的计算之外。

They have managed to elude a change in tax treatment for years, but the ascendancy of one of their own may be what finally reverses their fortune.

他们多年来想方设法逃避在税款处理上的变革，但是他们之中的一个所拥有的支配权可能最终会让他们的财富化为乌有。

They provide for favourable tax treatment that reduces the tax bills of wealthy people who live in the UK but do not regard it as their permanent home.

它们为那些生活在英国但未将这里视为永久家园的富人提供了很大的税收优惠，降低了这些人的税负。

The commission is concentrating on the tax treatment of Apple's intellectual propertyassets, a hotly disputed area likely to lead to a large claim for back taxes.

欧盟委员会正专注于苹果知识产权资产的税务待遇，这是一个备受争议的领域，很可能导致苹果被要求补缴大量欠税。

The qualified enterprises that employ new employees holding the Preferential License for Re-employment in current year will enjoy relevant preferential tax treatment.

对符合条件的企业当年新招用持《再就业优惠证》人员， 将享受相应的税收优惠。

According to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.

以现行会计准则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。

III. For the tax treatment of enterprise reorganization, the general tax treatment provisions or the special tax treatment provisions shall apply for different circumstances.

企业重组的税务处理区分不同条件分别适用一般性税务处理规定和特殊性税务处理规定。

The asset donation is one of the enterprise's daily accounting transactions and there are many differences between the accounting treatment and the tax treatment on the asset donation;

资产捐赠是企业日常会计业务之一，其会计处理与税务处理存在较大差异。比较其差异，更好地掌握它们的会计处理方法。

A lot of analysts and investors think this deal is motivated by tax benefits rather than strategic advantages, since you would use the inclusion strategy to get a UK based tax treatment.

许多分析师和投资者都认为，辉瑞进行这笔交易的动机是为了税收优惠，而不是战略优势。因为辉瑞想利用包容策略，获得基于英国政策的税务处理。

And the tax treatment of pensions, allowing higher rate payers to defer taxation until they are a basic rate payer in retirement, means pensions will still be the first choice for many savers.

此外，退休金的税费规定允许那些税率高的人们推迟纳税，直到退休后回到基本税率标准再进行纳税，这意味着退休金将会成为很多储户的首要选择。

The problem is lying about it—the best way to describe backdating options. The practice may defraud shareholders, as well as altering the appropriate accounting and tax treatment of the option grants.

尽管如此,就算如今作弊不多,仅仅处理1990年代的股票期权授予就够检察官们忙了.以低于市价授予股票期权并不违法.问题是对此说谎--关于股票期权回溯的最佳说法.此举可能欺骗股东,同时改变了股票期权授予的会计税务适当处理方法.被供述的UNITEDHEALTH的股票期权回溯---老板WILLIAM MCGUIRE收取16亿股票期权--如果属实,其利润和税务减免会损失几亿.

Exempt from the tax would be treatment of disfigurements due to accidents or disease.

而因事故或疾病所进行的正畸治疗将免征该税。