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。

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。