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这句话是什么意思?The term tax position as used in this Interpretatio

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这句话是什么意思?
The term tax position as used in this Interpretation refers to a position in a previously filed tax return or a position expected to be taken in a future tax return that is reflected in measuring current or deferred income tax assets and liabilities for interim or annual periods.
不要用自动翻译的结果,好的可以加分,谢谢!
本段中提到的课税情况是指,之前已列入档案的退税或即将要退税的情况.它反映在衡量现流通或延迟的税收资产和过渡性或年度性的程度程度.