The difference of tax systems in relation to underwriting income from non-life insurance companies arises from the degree of the deferral of tax.

非寿险公司承保所得课税制度的差异在于税收递延程度，不同课税方法从不同角度考虑税收目标和保险监管目标。

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The arrangement can help customers take advantage of lawful federal income tax deferral rules.

这样的安排能使顾客充分利用合法的联邦所得税收延迟规定。

youdao

The new standards eliminated the payable tax method and tax-effect-accounting method (deferral method and income statement liability method), and required adopting balance sheet liability method.

新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。

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We spell out the latest strategies in income deferral ( p. 182) and investment loopholes ( p. 186).

FORBES: Prospering in Tough Times

For example, if you leave an individual retirement account to a bypass trust, it cuts short the IRA's income tax deferral.

FORBES: While Congress fiddles, lawyers finagle.

Tapping an IRA means sacrificing decades of potential income tax deferral.

FORBES: Death, Taxes and Dice Rolling