| 1. | Taxes payable method
应付税款法 |
| 2. | When you order the cd package , there is a nominal fee , including shipping and handling and applicable taxes
订购cd套装软体时，需付一些费用，包括运费及应付税款。 |
| 3. | Income tax accounting treatment methods are divided into taxes parable method and tax effect accounting mainly
所得税会计处理方法主要分为应付税款法和纳税影响会计法。 |
| 4. | If you have financial difficulties in paying tax by the due date , you may apply to pay tax by instalments
如果你财务上有困难，不可以在缴税限期前交妥应付税款，你可申请分期交税。 |
| 5. | If you have financial difficulties in paying tax by the due date , you may apply to pay tax by instalments
如果你财务上有困难，不可以在缴税限期前交妥应付税款，你可申请分期交税。 |
| 6. | It is generally considered that taxes parable method follows cash basis , but tax effect accounting follows
一般认为，应付税款法遵循了收付实现制，而纳税影响法则遵循的是权责发生制。 |
| 7. | Refunds are made to taxpayers for various reasons , such as in respect of an overpayment of tax or arising from revision of an assessment
本局会就不同原因退还税款给纳税人，例如纳税人多缴应付税款，或因修订评税而需退还税款。 |
| 8. | Refund of tax refunds were made to taxpayers for various reasons , such as overpayment of tax or refund arising from a revision of an assessment
本局会就不同原因退还税款给纳税人，例如纳税人多缴应付税款，或因修订评税而需退还税款。 |
| 9. | Otherwise , you should adjust and pay such amount not met by your certificates . the service covers only the tax charged on the account holder
如你储税券帐户的结馀或应付税款有变，而帐户结馀不足以支付你的税款，请于税款到期日或之前清缴不足之数。 |
| 10. | Refunds were also made during the year to taxpayers for various reasons , such as overpayment of tax or refund arising from a revision of assessment
此外，本局在年内亦就不同原因退还税款给纳税人，例如纳税人多缴应付税款，或因修订评税而需退还税款。 |
