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。
The difference of tax systems in relation to underwriting income from non-life insurance companies arises from the degree of the deferral of tax.
最适课税论是研究如何以最经济合理的方法征收某些大宗税款的理论。
The optimal tax theory is a theory which is used to study levying big tax by the most reasonable method.
但此类个案所涉及的少征收税款数额将会根据个人入息课税的评税方法计算。
However, the amount of tax undercharged in such cases will be computed by reference to that charged under personal assessment.
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