We should improve the level of Chinese tax planning by many measures like setting specilized taxing accouting, or hiring professional tax planning division.

充分考虑税收筹划的风险，通过设置专门的税务会计、聘用专业税收筹划师等措施，努力提高我国企业税收筹划水平。

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These groups can be made by business processes, as suggested by the name of the process maturity level, but a division by business unit or geographic region is possible as well.

分组可按业务流程进行，正如流程成熟度级别的名字所暗示的，但是按照业务单元或地理区域划分可能也不错。

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For extremely complex organizations, this level can be subdivided into sublevels: division, interdepartmental, and intradepartmental.

对于极其复杂的单位来说，这个层次可以再细分到子层次：部门、部门间以及部门内。

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Appeals of those decisions will be argued Thursday in the mid-level Appellate Division.

WSJ: NY appeals court to consider local fracking bans

He was a low-level Division I recruit, pursued by the likes of Bucknell and Lehigh before settling on Boston University.

WSJ: Tebow Before There Was Tebow

"With new HP management, we expect to see change at division-level management, particularly in business units that have had poor relative performance, " Bachman said in a research report, indicating that the software division has struggled up until the current January quarter.

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