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rather than<-->regard... as
refer to
提到，涉及，有关
The rule refers only to special cases.
这条规则只涉及一些特殊的情况。
I was not referring to her when I said so.
当我那么说时,我并不是指她。
Don't refer to this matter again, please.
请不要再提这件事了。
Our observations may contain a grain of truth for you to refer to.
我们的意见也许会有千虑一得之处, 供你参考。
The new law does not refer to land used for farming.
这条新的法律不适用于农用土地。
详解：refer to 的用法
1. 表示“查阅”或“参考”之意。例如：
If you want to know his telephone number, you may refer to the telephone directory.
如果你想知道他的电话号码，你可以查电话簿。
2. 表示“谈到”或“提到”之意。例如：
Please don't refer to his past again.
请别再提他的往事了。
The old soldier referred to his experiences during the Long March.
老战士谈到了长征时的一些经历。
3. 表示“适用于”或“涉及到”之意。例如：
These books refer to Asian problems.
这些书涉及到亚洲问题。
These regulations refer only to children.
这些规矩只适用于儿童。
rather than<-->regard... as
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