| 1. | Field audit group inland revenue department
实地审核组 |
| 2. | Field audit group
实地审核组 |
| 3. | The inland revenue department merges the field audit group with the investigation unit to achieve better utilisation of staff resources
税务局把实地审核组及调查科合并，以期更善用人手。 |
| 4. | The field audit group also conducts audit on tax avoidance cases , rejecting unacceptable avoidance schemes so as to uphold the tax base of hong kong
实地审核组亦负责审查避税个案，否定不可接受的避税方案，藉以维持香港的税基。 |
| 5. | In addition to carrying out audits on business records , the field audit group also carries out verification of the correctness of rental incomes reported by property owners
除了查阅业务记录外，实地审核组亦会核实物业拥有人所申报的租金收入是否正确。 |
| 6. | During 1998 - 99 , the field audit group completed 911 cases ( including 156 avoidance cases ) and assessed back tax and penalties of $ 1 . 08 billion ( figures
实地审核组在1998至99年度完成了911宗审查个案，其中包括156宗避税个案，合共徵收10 . 8亿元补缴税款及罚款( |
| 7. | The investigation unit and the field audit group of the department are set up to counter tax evasion , minimise opportunities for tax avoidance and promote voluntary compliance by taxpayers
本局设有调查科及实地审核组，专责打击逃税行为、减低避税的机会和鼓励纳税人自愿遵守税务规定。 |
| 8. | The field audit group conducts field audit on corporations and unincorporated businesses , including site visits and examination of accounting records of taxpayers , to ensure that correct returns of profits have been made
实地审核组负责实地审核，包括实地视察和查阅纳税人的会计记录，以核实法团及非法团业务所申报的利润及所提交的资料是否正确。 |
| 9. | The investigation unit and the field audit group were merged on 1 april 2000 to form the field audit and investigation unit with a view to enhancing the efficiency and flexibility in tackling tax evasion , minimizing opportunities for tax avoidance , and promoting voluntary compliance by taxpayers
调查科与实地审核组在2000年4月1日合并为实地审核及调查科，以便更有效地打击逃税行为，减低避税机会和鼓励纳税人自愿遵守税务规定。 |
