| 1. | Total revenue including other duties refund of tax
所有税收（包括其他收费） |
| 2. | Collections during the year - after allowing for refunds of tax
本年度收取的款项- (已扣除退税) |
| 3. | After allowing for refunds of tax
（已扣除退税） |
| 4. | On 1 may , amended regulation methods on exemption and refund of taxes of exported goods took into effect
5月1日，新修订的《出口货物退(免)税管理办法(试行) 》开始施行。 |
| 5. | 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。 |
| 6. | Unlike the rebate exercises in 1999 and 2003 in which taxpayers received immediate refunds of tax previously paid , the tax waiving currently proposed will reduce the tax payable in the coming year
今次建议的宽免措施，与1999年及2003年的退税措施不同。过去两次是退还已缴付的税款，今次则是宽免来年应缴的税款。 |
| 7. | From april 2001 onwards , the department has introduced 6 enhanced pledges on telephone enquiries , written enquiries , notice of objection , tax holdover claims , refunds of tax and business registration
由2001年4月开始，本局调高了6项服务的目标，包括电话查询、书面查询、评税的反对、申请延缓缴税、退还税款和商业登记。 |
| 8. | Unlike the tax rebate exercises in 1999 and 2003 , the measure proposed this year will be reducing the amount payable in the tax bill for the coming year , instead of making refunds of tax previously paid
今次建议的宽免措施，与1999年及2003年的退税措施不同。过去两次是退还已缴付的税款，今次则是宽免来年应缴的税款。 |
| 9. | Furthermore , the service standards in areas of counter enquiries , processing of profits tax returns , refunds of tax arising from overpayment and processing of new business registration were also enhanced
过去一年，市民选择其他途径查询税务资料的数目增多了，而柜位查询的次数则有所退减，全年的数目较上一年下跌7 % ( |
| 10. | The regulation used the concept of “ exporters ” for the first time ; individuals which means the entities registered as individual businesses , individual invested enterprises , individual partnership enterprises and foreigners can apply for the exemption and refund of taxes as exporters
新办法第一次提出了“出口商”这一概念； “个人” (包括外国人)是指注册登记为个体工商户、个人独资企业或合伙企业，可以作为出口商申请退（免）税。 |
