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1·The taxation treatment for the restructuring business shall be adjusted in accordance with Article 4 of the Circular within 60 days upon such change.

上款所述情况发生变更后60日内，应依照《通知》第四条的规定调整重组业务的税务处理。

2·But there are some problems in accounting audit, taxation treatment and the following of the prudent principle, etc. making the dead loan reserve fund system not play its role.

但在会计核算、税务处理及遵循谨慎性原则等方面还存在不协调之处，致使呆帐准备金制度尚未充分发挥其效用。

3·The House has passed a bill this past week that would change the taxation of carried interest from capital gains treatment to ordinary income treatment.

上周白宫通过了一项法案，将附带收益的税种从资本升增值变为普通收入来对待。

4·In case the financial treatment of the enterprise does not accord with any provision of any law or administrative regulation on taxation, it shall be adjusted under law in paying taxes.

企业财务处理与税收法律、行政法规规定不一致的，纳税时应当依法进行调整。

5·To eliminate the rent-seeking phenomenon in the area of taxation and build up good taxation environment, we must handle affairs according to laws and take scientific and all-sided treatment.

要根本上消除税收领域中寻租现象，建立良好的税收环境，必须依法办事，进行科学全面的治理。

6·There are some grievous problems of tax leakage in the taxation collecting, which mainly result from the weakness of tax audit and the torrent of favorable treatment.

我国存在着严重的税收流失问题，造成这个问题的主要原因包括税务稽查不力和税收优惠过多过滥。

7·First, After a brief summarize of two taxes respectively, this report compares the taxes from several aspects as follows: laws in point, tax rate, deduction items, special treatment of taxation, etc.

首先，分别介绍两税种，并从适用法规、纳税义务人、税率、准予扣除项目、所得税的缴纳、纳税申报时间、减免税优惠等方面对两种所得税进行了比较。

8·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。